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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter XXII

MISCELLANEOUS

Power to condone or extend, etc

1[184G.  (1) Notwithstanding anything contained contrary to any provision of this Ordinance, the Board may, with prior approval of the Government, by an order, and in public interest,—

 

(a) condone the period of epidemic, pandemic, or any other acts of God, and war in computing the time limits specified in any provision of this Ordinance; or

 

(b) extend the time limits specified in any provision of his Ordinance to such extent as the Board may think fit, due to such epidemic, pandemic, or any other acts of God, and war.

 

(2) The order under sub-section (1) may be issued with retrospective effect.]


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