Income tax law | Legislative guide | Updated 28 October 2026

Section 293B of the Income-tax Act, 1961: Condonation of Delay in Obtaining Approval

Section 293B empowered the Central Government or the Central Board of Direct Taxes (CBDT) to excuse a delay in obtaining a statutory approval when sufficient cause was shown. The corresponding provision under the Income-tax Act, 2025 is Section 528, applicable from 1 April 2026.

Text of Section 293B under the Income-tax Act, 1961

Legislative history: inserted by the Direct Tax Laws (Amendment) Act, 1987 (Act 4 of 1988), section 121, with effect from 1 April 1989. See CBDT Circular No. 545 dated 24 September 1989.

Section 528 of the Income-tax Act, 2025

Section 528 is titled Power of Central Government or Board to condone delays in obtaining approval. It provides:

Read the official Income-tax Act, 2025 (PDF) and the official consolidated Income-tax Act, 1961 (PDF). The Income Tax Department's section correspondence navigator identifies Section 293B with Section 528.

Meaning of important expressions

Condonation of delay

Condonation means excusing a failure to meet a statutory time limit through a decision by the authority empowered to grant relief. It is not automatic.

Sufficient cause

A reasonable, credible explanation for the delay, supported where possible by contemporaneous records. The statute does not provide an exhaustive list of acceptable reasons; the authority evaluates the circumstances of each case.

Central Government and Board

The power belongs to the Central Government or the Board, as applicable to the approval required by the relevant statutory provision. In income-tax legislation, the Board refers to the Central Board of Direct Taxes (CBDT).

Approval before a specified date

The provision concerns an approval that the relevant income-tax law requires to be obtained by a prescribed deadline. It should not be treated as a general power to extend every income-tax filing or payment deadline.

When may a delayed approval be condoned?

1. A provision of the applicable income-tax legislation must require approval of the Central Government or the Board.
2. The approval must have been required before a specified date.
3. There must be a delay in obtaining that approval.
4. The applicant must establish sufficient cause for the delay.
5. The competent authority must exercise its discretion to condone the delay.

Condonation of delay addresses the timing defect; it does not dispense with substantive eligibility conditions for the underlying approval.

Practical steps for seeking condonation

1. Identify the statutory provision requiring approval, the original deadline and the competent authority.
2. Prepare a chronology stating when approval was required, when it was sought and why it was delayed.
3. Attach the underlying approval application, relevant correspondence and documentary evidence explaining the delay.
4. Request condonation under Section 293B or Section 528, whichever governs the matter, and seek consideration of the substantive approval on its merits.
5. Follow the prescribed process, if any, for the particular approval and retain proof of submission and the written decision.

The statute does not prescribe a single universal online form or a fixed period for deciding every request under this provision. The procedure depends on the approval involved and applicable directions.

Difference from condonation of delayed income-tax returns

Section 293B and Section 528 deal specifically with delays in obtaining Central Government or Board approvals. A late income-tax return, refund claim or other relief request may be governed by different provisions and instructions, including the framework historically associated with Section 119(2)(b) of the 1961 Act. Consult the Income Tax Department's guidance on filing a return after condonation of delay for that distinct process.

Legislative background and significance

CBDT Circular No. 545 explains that the provision was introduced to deal with cases where the law required applications for government or Board approvals within prescribed time limits, but there was no equivalent general authority to waive delay in seeking such approvals. The provision provides a statutory discretion to consider sufficient cause rather than reject a request solely because of delay.

Frequently asked questions

Does Section 293B automatically excuse a late approval?

No. The relevant authority must be satisfied that sufficient cause exists and must decide whether to condone the delay.

What is the equivalent section in the Income-tax Act, 2025?

Section 528 corresponds to Section 293B of the Income-tax Act, 1961.

Can Section 528 be used for every late tax return?

No. It addresses delays in obtaining approvals of the Central Government or the Board, not every category of income-tax compliance delay.

Is approval guaranteed once delay is condoned?

No. The underlying application must still satisfy the substantive legal requirements for approval.

Official legal references

• Income-tax Act, 2025 - official statutory text
• Income-tax Act, 1961 - official consolidated text
• CBDT Circular No. 545 - legislative explanation
• Income Tax Department e-Filing Portal

This article is general legal information. Applicability to a specific approval depends on the governing provision, relevant tax period, statutory savings and any applicable administrative instructions.