CBDT Issues Clarification on Form 10A Filing Delays
The Central Board of Direct Taxes (CBDT) has released a clarification regarding its authority to condone delays in the filing of Form No. 10A. This clarification pertains to the specific provisions outlined in sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961.
Original link: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/circular-no-1-2026-pdf.pdf
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