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Section mapping · Power of Central Government or Board to condone delays in obtaining approval

Section 293B (ITA 1961) → 528 (ITA 2025)

Section 293B of the Income-tax Act, 1961 corresponds to section 528 of the Income-tax Act, 2025, per the official CBDT comparison utility.

Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
Section comparison
ITA 1961ITA 2025
293B
Power of Central Government or Board to condone delays in obtaining approval
528
Power of Central Government or Board to condone delays in obtaining approval

This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.

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