India - Income Tax Act 2010 - Saarc

1.611 CH. XIII - INCOME-TAX AUTHORITIES - APPOINTMENT S. 119(2) Without prejudice to the generality of the foregoing power,—99(a) the Board may, if it considers it necessary or expedient so to do, forthe purpose of proper and efficient management of the work ofassessment and collection of revenue, issue, from time to time(whether by way of relaxation of any of the provisions of sections1[115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ,115WK,] 2 [139,] 143, 144, 147, 148, 154, 155 3 [, 158BFA], 4 [sub-section(1A) of section 201, sections 210, 211, 234A, 234B, 234C], 271 and 273or otherwise), general or special orders in respect of any class ofincomes 5 [or fringe benefits] or class of cases, setting forth directionsor instructions (not being prejudicial to assessees) as to the guidelines,principles or procedures to be followed by other income-tax authoritiesin the work relating to assessment or collection of revenue or theinitiation of proceedings for the imposition of penalties and any suchorder 6 may, if the Board is of opinion that it is necessary in the publicinterest so to do, be published and circulated in the prescribedmanner for general information;(b) the Board may, if it considers it desirable or expedient so to do foravoiding genuine hardship in any case or class of cases, by general orspecial order, authorise 7 [any income-tax authority, not being a 8 [***]Commissioner (Appeals)] to admit an application or claim for anyexemption, deduction, refund or any other relief under this Act afterthe expiry of the period specified by or under this Act for making suchapplication or claim and deal with the same on merits in accordancewith law;9[(c) the Board may, if it considers it desirable or expedient so to do foravoiding genuine hardship in any case or class of cases, by general orspecial order for reasons to be specified therein, relax any requirementcontained in any of the provisions of Chapter IV or ChapterVI-A, where the assessee has failed to comply with any requirementspecified in such provision for claiming deduction thereunder, subjectto the following conditions, namely:—99. See rule 111B.1. Substituted for “115P, 115S,” by the Finance Act, 2005, w.e.f. 1-4-2006. Earlier the quotedwords were inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004.2. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990.3. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002.4. Substituted for “210, 234A, 234B” by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991. Earlier“234A, 234B” were inserted by the Finance Act, 1990, w.e.f. 1-4-1990.5. Inserted by the Finance Act, 2005, w.e.f. 1-4-2006.6. For Board’s instructions to subordinate authorities, from time to time, see Taxmann’sDirect Taxes Circulars.7. Substituted for “the Commissioner or the Income-tax Officer” by the Direct Tax Laws(Amendment) Act, 1987, w.e.f. 1-4-1988.8. Words “Deputy Commissioner (Appeals) or the” omitted by the Finance (No. 2) Act, 1998,w.e.f. 1-10-1998.9. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991.