Income Tax Act, 1961
Section 8: Subs. by Act 42 of 1970, s. 25, for section 119 (w.e.f. 11971).
8. Subs. by Act 42 of 1970, s. 25, for section 119 (w.e.f. 11971).
535
(b) so as to interfere with the discretion of the 1*** 2[Commissioner (Appeals)] in the exercise of
his appellate functions.
(2) Without prejudice to the generality of the foregoing power,—
(a) the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and
efficient management of the work of assessment and collection of revenue, issue, from time to time
(whether by way of relaxation of any of the provisions of sections 3[115P, 115S, 115WD, 115WE,
115WF, 115WG, 115WH, 115WJ, 115WK,] 4[139,] 143, 144, 147, 148, 154, 155
5[, 158BFA], 6[sub-section (1A) of section 201, sections 210, 211, 234A, 234B, 234C 7[, 234E]],
8[270A,] 271 9[, 271C, 271CA] and 273 or otherwise), general or special orders in respect of 10[any
class of incomes or fringe benefits] or class of cases, setting forth directions or instructions (not being
prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other incometax authorities in the work relating to assessment or collection of revenue or the initiation of
proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it
is necessary in the public interest so to do, be published and circulated in the prescribed manner for
general information;
(b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship
in any case or class of cases, by general or special order, authorise 11[any income-tax authority, not
being a 12*** Commissioner (Appeals)] to admit an application or claim for any exemption,
deduction, refund or any other relief under this Act after the expiry of the period specified by or under
this Act for making such application or claim and deal with the same on merits in accordance with
law;
13[(c) the Board may, if it considers it desirable or expedient so to do for avoiding genuine
hardship in any case or class of cases, by general or special order for reasons to be specified therein,
relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the
assessee has failed to comply with any requirement specified in such provision for claiming deduction
thereunder, subject to the following conditions, namely:—
(i) the default in complying with such requirement was due to circumstances beyond the
control of the assessee; and
(ii) the assessee has complied with such requirement before the completion of assessment in
relation to the previous year in which such deduction is claimed:
Provided that the Central Government shall cause every order issued under this clause to be
laid before each House of Parliament.]
14* * * * *
1. The words and brackets “Deputy Commissioner (Appeals) or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 11998).
Earlier amended by Act 29 of 1977, s. 39 and The Fifth Schedule (w.e.f. 101978) and 4 of 1988, s. 65 (w.e.f. 1
1988).
so as to interfere with the discretion of the 1*** 2[Commissioner
Without prejudice to the generality of the foregoing power,—
the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and
efficient management of the work of assessment and collection of revenue, issue, from time to time
(whether by way of relaxation of any of the provisions of sections 3[115P, 115S, 115WD, 115WE,
115WF, 115WG, 115WH, 115WJ, 115WK,] 4[139,] 143, 144, 147, 148, 154, 155
5[, 158BFA], 6[sub-section
of section 201, sections 210, 211, 234A, 234B, 234C 7[, 234E]],
8[270A,] 271 9[, 271C, 271CA] and 273 or otherwise), general or special orders in respect of 10[any
class of incomes or fringe benefits] or class of cases, setting forth directions or instructions (not being
prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other incometax authorities in the work relating to assessment or collection of revenue or the initiation of
proceedings for the imposition of penalties and any such order may, if the Board is of opinion that it
is necessary in the public interest so to do, be published and circulated in the prescribed manner for
general information;
the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship
in any case or class of cases, by general or special order, authorise 11[any income-tax authority, not
being a 12*** Commissioner
the Board may, if it considers it desirable or expedient so to do for avoiding genuine
hardship in any case or class of cases, by general or special order for reasons to be specified therein,
relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the
assessee has failed to comply with any requirement specified in such provision for claiming deduction
thereunder, subject to the following conditions, namely:—
the default in complying with such requirement was due to circumstances beyond the
control of the assessee; and
the assessee has complied with such requirement before the completion of assessment in
relation to the previous year in which such deduction is claimed:
Provided that the Central Government shall cause every order issued under this clause to be
laid before each House of Parliament.]
14* * * * *
1. The words and brackets “Deputy Commissioner
or the” omitted by Act 21 of 1998, s. 65 (w.e.f. 11998).
Earlier amended by Act 29 of 1977, s. 39 and The Fifth Schedule (w.e.f. 101978) and 4 of 1988, s. 65 (w.e.f. 1
1988).