https://www.taxtmi.com/article/detailed?id=12161 Request for directions to condone delay in filing Form 10 IC under Section 115BAA and to extend the application of CBDT Circular No. 19/2023 to all assessment years from AY 2020 21 onward. The petitioner asserts that electing the option in ITR 6 creates a substantive right to the concessional tax rate, that portal technical failures in the first year prevented filing or saving Form 10 IC despite timely ITRs, and that CBDT's subsequent extensions and circular language support relief for multiple years; a clarification is sought to prevent ongoing litigation. en-us Fri, 22 Dec 2023 10:10:30 +0530 Fri, 22 Dec 2023 10:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12161 Request for directions to condone delay in filing Form 10 IC under Section 115BAA and to extend the application of CBDT Circular No. 19/2023 to all assessment years from AY 2020 21 onward. The petitioner asserts that electing the option in ITR 6 creates a substantive right to the concessional tax rate, that portal technical failures in the first year prevented filing or saving Form 10 IC despite timely ITRs, and that CBDT's subsequent extensions and circular language support relief for multiple years; a clarification is sought to prevent ongoing litigation. Articles Income Tax Fri, 22 Dec 2023 10:10:30 +0530 https://www.taxtmi.com/article/detailed?id=12161