Order u/s 119(2)(a) of the Income-tax Act, 1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit

Order u/s 119(2)(a) of the Income-tax Act, 1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit https://www.taxtmi.com/circulars?id=68667 Board relaxes the proviso to assessment processing timelines for electronically filed valid returns under filing provisions for AY 2023 24 whose intimation period had lapsed, directing processing and issuance of intimations by 30.11.2025. Exclusions cover returns selected for scrutiny and returns unprocessed due to assessee attributable reasons. Refunds will not be made where PAN and Aadhaar are not linked, per the circular on PAN Aadhaar linkage and refund conditions. en-us Mon, 09 Jun 2025 00:00:00 +0530 Fri, 25 Jul 2025 14:43:00 +0530 TaxTMI RSS Generator Order u/s 119(2)(a) of the Income-tax Act, 1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit https://www.taxtmi.com/circulars?id=68667 Board relaxes the proviso to assessment processing timelines for electronically filed valid returns under filing provisions for AY 2023 24 whose intimation period had lapsed, directing processing and issuance of intimations by 30.11.2025. Exclusions cover returns selected for scrutiny and returns unprocessed due to assessee attributable reasons. Refunds will not be made where PAN and Aadhaar are not linked, per the circular on PAN Aadhaar linkage and refund conditions. Circulars Income Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68667