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[Cites 0, Cited by 0] [Section 9(2)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(2)(b) in The Gift-Tax Act, 1958

(b)the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any gift-tax authority, not being a Deputy Commissioner (Appeals) or Commissioner (Appeals) to admit an application or a claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance with law.