Power to Issue Orders

Power to Issue Orders

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Income Tax
Power to issue orders in certain cases [Section 119(2)(a)]

Power to issue orders in certain cases by way of relaxation or otherwise [Section 119(2)(a)]


The existing section 119(2)(a) provides that 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, general or special order in respect of any class of income or class of cases may be by way of relaxation of any of the provisions of sections 115P, 115S, 139, 143, 144, 147, 148, 154, 155, 158BFA, 201(1 A), 210, 211, 234A, 234B, 234C, 271, 273 and from 1.4.2006 onwards also sections 115WD, 115WF, 115WG, 115WHand 115WK or otherwise. The Finance (No. 2) Act, 2014 has inserted section 234E in the above section 119(2)(a) so that relaxation can also be given for this section.  back


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