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    <title>Condonation of delay u/s 119(2)(b) of the Act in filing of Form No. 9A and Form No. 10 for Assessment Year 2017-18 – extension of applicability of Circular No. 7 of 2018</title>
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    <description>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.</description>
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