Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No.10A

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....ct, 1961 in filing of Form No.10A- Reg. On consideration of difficulties reported by the taxpayers and other stakeholders in the electronic filing of Form No. 10A, the Central Board of Direct Taxes (the Board) in exercise of its powers under Section 119 of the Income-tax Act, 1961 (the Act) extended the due date for filing Form No. 10A required to be filed on or before 30.06.2021, to 31.08.2021 b....