CBDT Clarifies Condonation of Delay for Form 10A Filing
The Central Board of Direct Taxes (CBDT) has issued an important clarification concerning its authority to excuse delays in submitting Form No. 10A. This relates specifically to filings under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961.
For further details, please refer to the official circular.
Original Link: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/circular-no-1-2026-pdf.pdf
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