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2025Section 528

528. Power of Central Government or Board to condone delays in obtaining approval.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

Where, the approval of the Central Government or the Board is required to be obtained before a specified date under this Act, it shall be open to the Central Government or the Board to condone, for sufficient cause, any delay in obtaining such approval.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·