CBDT Clarifies Power to Excuse Delays in Form 10A Filings

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CBDT Clarification on Form 10A DelaysThe Central Board of Direct Taxes (CBDT) has issued an official clarification concerning its authority to condone 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.Original Circular: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/circular-no-1-2026-pdf.pdf

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CBDT Clarifies Power to Excuse Delays in Form 10A Filings | FylFlix