Circular regarding condonation of delay under Section 119(2) (b) of the Income-tax Act, 1961 in filing of Form No.10A (dated-01.11.2022)-CBDT.
View PdfCircular regarding condonation of delay under Section 119(2) (b) of the Income-tax Act, 1961 in filing of Form No.10A (dated-01.11.2022)-CBDT.
- On consideration of the matter, with a view to avoid genuine hardship to such cases, the Board, in exercise of the powers conferred under section 119(2)(b) of the Act, hereby condones the delay upto 25.11.2022 in filing Form No. l0 A under sub-clause (i) of clause (ac) of sub-section (l) of section 12A /clause (i) of first proviso to clause (23C) of section 10/clause (i) of first proviso to sub-section 5 of section 80G I fifth proviso to sub-section 1 of section 35 of the Act, which was required to be made electronically on or before 31.03.2022, refer attachment for further details.
