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    <title>Order under section 119 of the Income-tax Act, 1961</title>
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    <description>CBDT, under section 119, permits trusts, institutions and funds that filed audit reports in the incorrect form (Form 10B/10BB interchangeably) for assessment year 2023 24 to furnish the correct audit report in the applicable Form No. 10B or 10BB by 10 November 2024, extending the earlier deadline set by Circular No. 02/2024 to relieve genuine hardship and enable compliance.</description>
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