Condonation of delay under section 119(2)(b) extended to Assessment Year 2017-18 for filing Forms 9A and 10. The Central Board of Direct Taxes has partially modified Circular No. 7 of 2018 to extend its applicability to condonation of delay in filing Form No. 9A and Form No. 10 for Assessment Year 2017-18, thereby making the earlier administrative relief available for those filings without changing the underlying condonation criteria.