Income Tax Department

Ministry of Finance, Government of India

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Section 528

Power of Central Government or Board to condone delays in obtaining approval

Section

Section Number

528

Chapter

CHAPTER XXIII - MISCELLANEOUS

Act

Income-tax Act, 2025

Year

2026

Power of Central Government or Board to condone delays in obtaining approval

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

528. Where, the approval of the Central Government or the Board is required to be obtained before a specified date under this Act, it shall be open to the Central Government or the Board to condone, for sufficient cause, any delay in obtaining such approval.

Footnotes