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Union of India - Section

Section 528 in The Income Tax Act, 2025

528. Power of Central Government or Board to condone delays in obtaining approval.

Where, the approval of the Central Government or the Board is required to be obtained before a specified date under this Act, it shall be open to the Central Government or the Board to condone, for sufficient cause, any delay in obtaining such approval.[Similar to Section 293B from The Income Tax Act, 1961-Also Refer]