CBDT Clarifies Power to Condon Delay for Form 10A

The Central Board of Direct Taxes (CBDT) has issued a clarification regarding its authority to excuse delays in filing Form No. 10A. This power specifically pertains to filings under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961.

Original Link: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/circular-no-1-2026-pdf.pdf