Income Tax Act 2025: Section 528 for Tax Year 2025-26

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

[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

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.

FAQs on Section 528 of the Income Tax Act 2025

1. What is Section 528 of the Income Tax Act, 2025?
   Section 528 grants power to the Central Government or the Board to condone delays in obtaining approval if there is a sufficient cause.
2. From when is Section 528 applicable?
   It applies w.e.f. April 1, 2026, as per the Income Tax Act, 2025.
3. Who has the authority to condone delays under Section 528?
   The Central Government or the Board has the authority to condone delays.
4. What is meant by “condonation of delay” under this section?
   It means that if a taxpayer misses a deadline to obtain approval from the Central Government or the Board, the delay can be excused if a valid reason is provided.
5. What type of approvals are covered under Section 528?
   Any approval required under the Income Tax Act, 2025, before a specified date, is covered.
6. What constitutes a “sufficient cause” for condonation?
   “Sufficient cause” could include unavoidable circumstances like natural disasters, serious illness, system failures, legal hurdles, or other justifiable reasons.
7. Is there a time limit for requesting condonation?
   The Act does not specify a strict time limit, but the request should be made as soon as possible after the delay.
8. How can a taxpayer request condonation of delay?
   A written application must be submitted to the Central Government or the Board, stating the reason for the delay along with supporting documents.
9. What documents are required to justify the delay?
   Documents such as medical records, official notices, system failure reports, affidavits, or other valid proof can be submitted.
10. Will condonation of delay be granted automatically?
    No, it is subject to the discretion of the Central Government or the Board, based on the sufficiency of the reason provided.
11. Can a rejection of a condonation request be appealed?
    This depends on specific provisions under the Act. Generally, an appeal or review petition may be available.
12. What happens if condonation is not granted?
    If condonation is denied, the approval will be considered invalid, and the taxpayer may face penalties or disqualifications.
13. Does condonation of delay impact tax liabilities?
    It depends on the nature of the approval. Some approvals might affect deductions, exemptions, or compliance requirements.
14. Can businesses and individuals both apply for condonation under Section 528?
    Yes, both individuals and businesses can request condonation if they meet the conditions.
15. Is there a fee for filing a condonation request?
    The Act does not specify a fee, but additional administrative charges may apply as per government notifications.

Section 528 of the Income Tax Act, 2025, effective April 1, 2026, empowers the Central Government or the Board to condone delays in obtaining required approvals under the Act, provided there is a sufficient cause such as unavoidable circumstances.

Taxpayers, including individuals and businesses, must submit a written request with supporting documents, and approval is subject to the discretion of the authorities. If condonation is denied, the approval remains invalid, potentially leading to penalties. While no specific fee is mentioned, administrative charges may apply.