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Section 528 of Income Tax Act - Power of Central Government or Board to condone delays in obtaining approval

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Last Updated: 01-04-2026

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

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.