Clarification on Form 10A Filing Delays

The Central Board of Direct Taxes (CBDT) has issued a clarification regarding its authority to condone delays in the submission of Form No. 10A. This specifically pertains to requirements 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: https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-03/circular-no-1-2026-pdf.pdf