CBDT Clarifies Power to Condone Delays in Form 10A Filing

The Central Board of Direct Taxes (CBDT) has issued an official clarification concerning its authority to excuse 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.

Original Link: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/circular-no-1-2026-pdf.pdf