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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