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<h1>Section 119 relief validates CPC-invalidated e-returns filed by 31 March 2024; section 143(1) intimations by 31 March 2026</h1> The tax board has relaxed the time limit under its section 119 powers to allow processing of electronically filed income-tax returns erroneously invalidated by the central processing centre (CPC). Returns filed up to 31 March 2024 that were wrongly invalidated shall be validated and processed, and intimation under section 143(1) will be issued to taxpayers by 31 March 2026. Consequential actions, including refunds with applicable interest, will follow, except that refunds will not be paid where PAN-Aadhaar linkage is absent, in line with prior guidance. Compliance directions have been issued to concerned offices.