https://www.taxtmi.com/circulars?id=67882 Condonation of delay under clause (b) of sub section (2) of section 119 is extended to returns claiming deduction under section 80P for assessment year 2023 24 where delay arose from delayed statutory audits; Circular No.13/2023 is applied to such returns, subject to its conditions, so they may be treated as returns furnished on or before the due date under sub section (1) of section 139 if conditions are met. en-us Wed, 30 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67882 Condonation of delay under clause (b) of sub section (2) of section 119 is extended to returns claiming deduction under section 80P for assessment year 2023 24 where delay arose from delayed statutory audits; Circular No.13/2023 is applied to such returns, subject to its conditions, so they may be treated as returns furnished on or before the due date under sub section (1) of section 139 if conditions are met. Circulars Income Tax Wed, 30 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67882