Income Tax Section - 293B, Income Tax Act, 1961-2021

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                                                        Section - 293B, Income Tax Act, 1961-2021

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

293B. 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.