https://www.taxtmi.com/circulars?id=67108 The Board has directed that validly filed electronic returns with refund claims that had become time-barred under the second proviso to subsection (1) of Section 143 should be processed despite the prescribed limitation, subject to the previously specified conditions and exceptions; this partial modification retains all other conditions of the earlier orders unchanged. en-us Mon, 16 Oct 2023 00:00:00 +0530 Thu, 18 Jan 2024 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67108 The Board has directed that validly filed electronic returns with refund claims that had become time-barred under the second proviso to subsection (1) of Section 143 should be processed despite the prescribed limitation, subject to the previously specified conditions and exceptions; this partial modification retains all other conditions of the earlier orders unchanged. Circulars Income Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67108