https://www.taxtmi.com/circulars?id=65452 Delay in filing Form 10-IC for the previous year relevant to A.Y. 2020-21 is condoned under section 119(2)(b) where: the return of income for A.Y. 2020-21 was filed on or before the due date under section 139(1); the assessee company opted for taxation under the concessional regime in item (e) of "Filing Status" in "Part A-GEN" of ITR-6; and Form 10-IC is filed electronically on or before 30.06.2022 or three months from the end of the month of issue of the circular, whichever is later. en-us Thu, 17 Mar 2022 00:00:00 +0530 Sat, 19 Mar 2022 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65452 Delay in filing Form 10-IC for the previous year relevant to A.Y. 2020-21 is condoned under section 119(2)(b) where: the return of income for A.Y. 2020-21 was filed on or before the due date under section 139(1); the assessee company opted for taxation under the concessional regime in item (e) of "Filing Status" in "Part A-GEN" of ITR-6; and Form 10-IC is filed electronically on or before 30.06.2022 or three months from the end of the month of issue of the circular, whichever is later. Circulars Income Tax Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65452