Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Return of Income for A.Y. 2016-17, 2017-18, and 2018-19 and form No. 9A and Form No. 10

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Return of Income for A.Y. 2016-17, 2017-18, and 2018-19 and form No. 9A and Form No. 10 https://www.taxtmi.com/circulars?id=63486 The Board authorises Commissioners of Income tax (Exemptions) under section 119(2)(b) to admit belated applications for condonation of delay in filing Return of Income and decide on merit where an application for belated condonation of Form 9A/Form 10 has been filed and the Return of Income was filed on or before 31st March of the relevant assessment year; other applications remain subject to extant authorities and practice. en-us Wed, 19 Feb 2020 00:00:00 +0530 Thu, 20 Feb 2020 12:24:00 +0530 TaxTMI RSS Generator Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Return of Income for A.Y. 2016-17, 2017-18, and 2018-19 and form No. 9A and Form No. 10 https://www.taxtmi.com/circulars?id=63486 The Board authorises Commissioners of Income tax (Exemptions) under section 119(2)(b) to admit belated applications for condonation of delay in filing Return of Income and decide on merit where an application for belated condonation of Form 9A/Form 10 has been filed and the Return of Income was filed on or before 31st March of the relevant assessment year; other applications remain subject to extant authorities and practice. Circulars Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63486