CBDT Clarifies Delay Condonation for Form 10A
The Central Board of Direct Taxes (CBDT) has issued an important clarification concerning the authority to excuse delays in submitting Form No. 10A. This clarification specifically pertains to filings under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961.
This update provides guidance on the circumstances and procedures for condoning late submissions of this crucial form.
Original Link: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/circular-no-1-2026-pdf.pdf
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