https://www.taxtmi.com/caselaws?id=782379 Timely filing of Form No. 10IC within the extended due date under CBDT Circular No. 6/2022 supported eligibility for the concessional tax regime under section 115BAA. Once the uploaded form was shown as filed before 30.06.2022, denial of the lower tax rate was not sustainable, and the demand raised on that basis was directed to be deleted. en-us Wed, 19 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782379 Timely filing of Form No. 10IC within the extended due date under CBDT Circular No. 6/2022 supported eligibility for the concessional tax regime under section 115BAA. Once the uploaded form was shown as filed before 30.06.2022, denial of the lower tax rate was not sustainable, and the demand raised on that basis was directed to be deleted. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782379