Extension for delayed filing of Form No.10B allows acceptance of late submissions under a revised administrative deadline. The Board, by administrative order, supersedes Circular No.10 dated 22.05.2019 and directs that the date in sub paragraph (ii) of paragraph 4 be read as the later deadline in place of the earlier deadline, thereby amending the applicable filing deadline for delayed submissions of Form No.10B for the specified assessment years.
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Provisions expressly mentioned in the judgment/order text.
Extension for delayed filing of Form No.10B allows acceptance of late submissions under a revised administrative deadline.
The Board, by administrative order, supersedes Circular No.10 dated 22.05.2019 and directs that the date in sub paragraph (ii) of paragraph 4 be read as the later deadline in place of the earlier deadline, thereby amending the applicable filing deadline for delayed submissions of Form No.10B for the specified assessment years.
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