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of <h1>CBDT Eases Time Limits for Processing Delayed Tax Returns u/s 143(1) Due to Technical Issues Before April 2013.</h1> The Central Board of Direct Taxes (CBDT) has issued Instruction No. 18/2013 to address delays in issuing intimations under section 143(1) of the Income Tax Act, 1961, which have affected taxpayers' refunds due to technical issues not attributable to them. The CBDT has relaxed the time-frame for such cases where returns were filed correctly but remained unprocessed beyond the prescribed date before April 1, 2013. The instruction mandates that these returns be processed, and progress monitored by relevant tax officials. This relaxation does not apply to cases where tax demands are shown as payable.
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