Processing of returns of income validly filed electronically with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases https://www.taxtmi.com/circulars?id=67160 The Board, under its section 119 authority, further relaxes the time in the second proviso to sub section (1) of section 143 to permit processing of electronically filed returns with refund claims up to AY 2020 21 that had become time barred; such returns should be processed by 30.04.2024, with all other terms of the earlier orders remaining unchanged. en-us Wed, 31 Jan 2024 00:00:00 +0530 Tue, 06 Feb 2024 13:21:00 +0530 TaxTMI RSS Generator Processing of returns of income validly filed electronically with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases https://www.taxtmi.com/circulars?id=67160 The Board, under its section 119 authority, further relaxes the time in the second proviso to sub section (1) of section 143 to permit processing of electronically filed returns with refund claims up to AY 2020 21 that had become time barred; such returns should be processed by 30.04.2024, with all other terms of the earlier orders remaining unchanged. Circulars Income Tax Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67160