CBDT Clarifies Power to Condon Delay in Form 10A Filings
The Central Board of Direct Taxes (CBDT) has issued an official clarification regarding its authority to overlook 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.
A circular detailing this clarification is available for download.
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