CBDT Clarifies Delay Condonation for Form 10A Filing

The Central Board of Direct Taxes (CBDT) has issued an important clarification regarding its authority to condone delays in the submission of 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. For more details, please refer to the official circular. Original Link: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/circular-no-1-2026-pdf.pdf