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  • Circular No.6/2021 Condonation of delay under section 112(2)(b) under income tax act
Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular No.6/2021 Condonation of delay under section 112(2)(b) under income tax act

It allows tax authorities to condone delays in filing claims such as refunds, exemptions, or reliefs where genuine hardship is shown, so taxpayers are not denied benefits due to procedural or timing delays under the Income Tax Act.

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