https://www.taxtmi.com/highlights?id=84904 The HC allowed the assessee to file Form 10IC before the AO to claim benefit u/s 115BAA. Despite not filing Form 10IC along with the return, the assessee's conduct showed intention to opt for taxation u/s 115BAA. The HC considered the inadvertent procedural error due to Covid-19 pandemic and difficulties in uploading the form. The AO was directed to permit filing Form 10IC and consider granting relief if other conditions are met. en-us Thu, 16 Jan 2025 08:17:49 +0530 Thu, 16 Jan 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84904 The HC allowed the assessee to file Form 10IC before the AO to claim benefit u/s 115BAA. Despite not filing Form 10IC along with the return, the assessee's conduct showed intention to opt for taxation u/s 115BAA. The HC considered the inadvertent procedural error due to Covid-19 pandemic and difficulties in uploading the form. The AO was directed to permit filing Form 10IC and consider granting relief if other conditions are met. Highlights Income Tax Thu, 16 Jan 2025 08:17:49 +0530 https://www.taxtmi.com/highlights?id=84904