P>Welcome, today we will be talking about Section 109. Those who have missed filing their tax return within the maximum time allowed under the Income Tax Act for valid reasons can apply for a delay in condonation under Section 119. The time limit for accepting claims applications under Section 119 must be filed within 6 years from the end of assessment. This limit of 6 years applies to all authorities having the power to pardon the delay. To e-file your return under Section 119, log in to the income tax filing website and go to e-file. Click on I.T. return and select the assessment year. Then, select Section 119(2)(b) as the reference section and file your return. Remember to file your return under Section 139 instead of Section 139(1). We hope you found this video useful, and always remember that Taximadero H&R Block is here to help.
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Video instructions and help with filling out and completing Can Form 8854 Subsection
