CBDT Clarifies Delay Condonation for Form 10A
The Central Board of Direct Taxes (CBDT) has issued a clarification regarding its authority to overlook delays in submitting Form No. 10A. This relates to specific provisions under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961.
For more details, please refer to the original circular: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/circular-no-1-2026-pdf.pdf
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