CBDT Clarifies Delay Condonation for Form 10A
The Central Board of Direct Taxes (CBDT) has issued a clarification regarding its authority to condone delays in the filing of Form No. 10A. This specifically pertains to cases falling under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961. This guidance is important for understanding the process for late submissions.
For more details, please refer to the official circular: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/circular-no-1-2026-pdf.pdf
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