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<h1>CBDT Directive on Condonation of Delay for Filing Form 10BB u/s 119(2)(b) for AY 2018-19 Onwards.</h1> The Central Board of Direct Taxes (CBDT) has issued a directive concerning the condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961, for filing Form No. 10BB for the Assessment Year 2018-19 and subsequent years. Commissioners of Income-tax are authorized to consider applications for delays up to 365 days, while delays beyond 365 days up to three years are to be handled by Pr. Chief Commissioners or Chief Commissioners. These authorities must ensure that applicants were prevented by reasonable cause from timely filing and aim to resolve applications within three months.