1Where, 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.
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1. Ins. by Act 4 of 1988, s. 121 (w.e.f. 1-4-1989).
Section 291 Power to tender immunity from prosecution
Section 292 Cognizance of offences
Section 202B Return of income, etc., not to be invalid on certain grounds
Section 292BB Notice deemed to be valid in certain circumstances
Section 292C Presumption as to assets, books of account, etc
Section 292CC Authorisation and assessment in case of search or requisition
Section 293 Bar of suits in civil courts
Section 293B Power of Central Government or Board to condone delays in obtaining approval
Section 293C Power to withdraw approval
Section 294 Act to have effect pending legislative provision for charge of tax
Section 294A Power to make exemption, etc., in relation to certain Union territories
Section 295 Power to make rules
Section 296 Rules and certain notifications to be placed before Parliament