Explanation
Section 119 confers on the Central Board of Direct Taxes (CBDT) the authority to issue general or special orders and instructions to income-tax authorities for the proper administration of the Act. CBDT cannot, however, direct officers to assess a specific taxpayer at a specific income. The practical importance of §119 for taxpayers is significant: virtually all due-date extensions — including the sweeping COVID-era extensions in FY 2020-21 and FY 2021-22 — were issued under §119(2)(a). Advance tax interest relief, condonation of delay in filing appeals, and special relaxations for natural disasters are also notified via §119 circulars. Since §119 circulars can change filing deadlines and available reliefs with little notice, taxpayers and CAs must regularly check the official CBDT notification portal at incometaxindia.gov.in. Failure to be aware of a §119 circular granting an extension does not excuse late filing — but awareness enables taxpayers to avail relief. All income-tax authorities are bound to follow CBDT circulars issued under §119 and cannot deviate from them. Taxpayers can cite these circulars before any appellate authority. Verify on the income-tax portal before filing.