119(2)(b)

  • Income Tax

CBDT revises monetary limits for condonation of delay in filing refund claim & c/f of losses

CBDT revises Monetary limits for Condonation of delay in filing refund claim & c/f of losses under Section 119(2)(b) Circular…

11 months ago
  • Income Tax

Regularisation of returns of income verified through EVC instead of DSC

  Regularisation of returns of income verified through EVC Regularisation of returns of income verified through Electronic Verification Code (EVC)…

3 years ago
  • Income Tax

Condonation of delay by CIT(Exemptions) u/s 119(2)(b) where ITRs filed beyond due date-CBDT Circular

Condonation of delay by CIT(Exemptions) u/s 119(2)(b) for filing Form 9A 10 where ITRs have also been filed beyond due…

4 years ago
  • Income Tax

Condonation of delay u/s 119(2)(b) for mistake of CA allowed by High Court

Condonation of delay u/s 119(2)(b) for mistake of chartered accountant allowed. limitation when lead to hardships, should be construed in…

5 years ago
  • Income Tax

Claim of deprecation in revised return cannot be denied on the ground it was not claimed in original return

Claim of deprecation in revised return cannot be denied on the ground that it was not claimed in original return.…

6 years ago
  • Income Tax

Facility to upload return u/s 119(2)(b) 92CD enabled for time barred delayed claim of exemption deduction or relief and modified return of income under APA

Facility to upload return u/s 119(2)(b) 92CD enabled for time barred delayed claim of exemption deduction or relief and modified…

8 years ago