The Central Board of Direct Taxes (CBDT) on November 01, 2022 has issued notification regarding the Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10A.
The following has been stated namely: -
• The due date for filing Form No.10A is required to be filed on or before March 31, 2022.
• To avoid genuine hardship in such cases where the Form could not be filed by the given date, the Board, condones the delay up to November 25, 2022.
[Circular No. 22/2022]