§ 528
Chapter XXIII — Miscellaneous
Where, the approval of the Central Government or the Board is required to
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
528. 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.
Power to withdraw approval.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business