CBDT Clarification on Late Form 10A Filing\nThe Central Board of Direct Taxes (CBDT) has issued an important clarification regarding its authority to condone delays in submitting Form No. 10A. This form is crucial for certain entities under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961.\n\nFor further details, please download the official circular.\n\nOriginal Link: Circular No. 1/2026