Amendment of section 260A

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppeal after the expiry of the period of one hundred and twenty days referred to in clause (a) of sub-section (2), if it is satisfied that there was sufficient cause for not filing the same within that period.". - Clause 49 of the Bill seeks to amend section 260A of the Income tax Act relating to appeal to High Court. The existing provision contained in clause (a) of sub-section (2) of the aforesai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X