CBDT Clarifies Delay Condonation for Form 10A Filing
The Central Board of Direct Taxes (CBDT) has issued an important clarification concerning its authority to condone 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. This clarification aims to provide guidance on the procedures and conditions for such condonations.
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