Tag Archives: 119(2)(b)

e-File u/s 119(2)(b)/92CD – Apply ITR Condonation of delay / Modified Return

By | March 22, 2017

e-File u/s 119(2)(b)/92CD Introduction e-File u/s 119(2)(b): Assessees after obtaining the condonation of delay u/s 119(2)(b) of the Income Tax Act, 1961 will be able to e-File the ITR as per Rule 12 of the Income-Tax Rules, 1962. [  Relevant Extract of Section 119(2)(b) of Income tax Act : The Board may, if it considers… Read More »