Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for A.Y. 2016-17 and subsequent years

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....2021 Circular<br>Income Tax<br>CIRCULAR NO. 06/2021 GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES New Delhi, Dated: March 26, 2021 Sub: ....

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....r No 19/2020 dated 03.11.2020, the last sentence of Para 4(i) of the Circular may be read as under: "Further, all such pending applications as well as applications received henceforth shall b....