Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The tax authority has relaxed the time limit for processing electronically filed income tax returns that were incorrectly invalidated by the Central Processing Centre due to technical errors. Returns filed up to March 31, 2024, which were erroneously invalidated, shall now be processed, with intimation to taxpayers by March 31, 2026. All related consequences under the law, including refunds with applicable interest, will apply, except where PAN-Aadhaar linkage is missing, in which case refunds will not be issued. This directive is issued under the authority of the Income-tax Act to ensure proper validation and processing of affected returns.
Note: It is a system-generated summary and is for quick reference only.