Text of ITO Section 214A

Condonation of time limit.

Where any time or period has been specified under any of the provisions of the Ordinance or rules made thereunder within which any application is to be made or any act or thing is to be done, the Board may, [at any time before or after the expiry of such time or period,] in any case or class of cases, permit such application to be made or such act or thing to be done within such time or period as it may consider appropriate.

Explanation: For the purpose of this section, the expression “any act or thing is to be done” includes any act or thing to be done by the taxpayer or by the authorities specified in section 207.

Provided that the Board may, by notification in the official Gazette, and subject to such limitations or conditions as may be specified therein, empower any Commissioner or [Chief Commissioner] under this Ordinance to exercise the powers under this section in any case or class of cases.