Income Tax Ordinance, 2001

CHAPTER-XI

ADMINISTRATION PART I GENERAL

From: 2023-07-01 - To: 0000-00-00 1[214A. Condonation of time limit.- Where any time or period has been specified under any of the provisions of the Ordinance or rules made there-under within which any application is to be made or any act or thing is to be done, the Board may 2[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 3[:] 4[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 5[Chief Commissioner] under this Ordinance to exercise the powers under this section in any case or class of cases.] _________________________________________________________________ 1-Section 214A inserted by the Finance Act, 2009 (I of 2009 assented on 30th June, 2009) 2-The expression inserted by Finance Act, 2022, dated 29-06-2022 3-Substituted for the full stop vide the Finance Act, 2012 4-Explanation was added vide the Finance Act, 2012 5-Substituted for the word “Director General” vide the Finance Act, 2012 From: 2022-07-01 - To: 2023-06-30 1[214A. Condonation of time limit.- Where any time or period has been specified under any of the provisions of the Ordinance or rules made there-under within which any application is to be made or any act or thing is to be done, the Board may 2[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 3[:] 4[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…