Condonation of Delay in Filing of Income Tax Return (ITR) by CBDT [Section 119(2)(b)]

This article includes the following key pointers:

1. Introduction
2. Understand the significance of timely filing
3. What is condonation of Delay in Filing ITR
4. Time limit to the application for Condonation
5. Time limit to process the Application
6. How to file the application u/s 119(2)(b)?
7. Upon acceptance of Application u/s 119(2)(b)
8. Case Laws
9. Conclusion

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