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    <title>Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10B for years prior to AY 2018-19</title>
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    <description>Condonation of delay under section 119(2)(b) for late filing of Form No. 10B (years prior to AY 2018-19) is to be processed by the Exemption Charges and, per the modified guidance, all pending and new applications shall be disposed of preferably within three months from the end of the month in which the application is received; the modification takes effect from 31st day of March, 2021.</description>
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      <description>Condonation of delay under section 119(2)(b) for late filing of Form No. 10B (years prior to AY 2018-19) is to be processed by the Exemption Charges and, per the modified guidance, all pending and new applications shall be disposed of preferably within three months from the end of the month in which the application is received; the modification takes effect from 31st day of March, 2021.</description>
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