The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 293B. Power of Central Government or Board to condone delays in obtaining approval

In force · As amended up to 2026-08

6[ 293B. Power of Central Government or Board to condone delays in obtaining approval. — Where, under any provision of this Act, the approval of the Central Government or the Board is required to be obtained before a specified date, it shall be open to the Central Government or, as the case may be, the Board to condone, for sufficient cause, any delay in obtaining such approval.]

Source: India Code