Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22

Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22 https://www.taxtmi.com/circulars?id=66913 Condonation of delay is granted for late filing of Form No. 10-IC for the previous year relevant to A.Y. 2021-22 under section 119(2)(b), provided: the return of income was filed on or before the due date under section 139(1); the company opted for the optional corporate tax regime in the Filing Status of ITR-6; and Form No. 10-IC is filed electronically by the extended deadline specified in the Circular. en-us Mon, 23 Oct 2023 00:00:00 +0530 Wed, 25 Oct 2023 10:27:00 +0530 TaxTMI RSS Generator Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22 https://www.taxtmi.com/circulars?id=66913 Condonation of delay is granted for late filing of Form No. 10-IC for the previous year relevant to A.Y. 2021-22 under section 119(2)(b), provided: the return of income was filed on or before the due date under section 139(1); the company opted for the optional corporate tax regime in the Filing Status of ITR-6; and Form No. 10-IC is filed electronically by the extended deadline specified in the Circular. Circulars Income Tax Mon, 23 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66913