Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years

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....Board of Direct Taxes New Delhi, the 18^th November, 2024 Sub: Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years - Reg. In supersession of all earlier Circulars/Instructions issued by the Central Board of Direct Taxes ('CBDT') from time to time to deal with the a....

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.... Form 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years where there is a delay of more than 365 days. 2. The Pr. CCsIT/ CCsIT/ Pr. CsIT/ CSIT while entertaining such applications for condonation of delay in filing Form 9A/10/10B/10BB, shall satisfy themselves that the applicant was prevented by reasonable cause from filing such Forms before the expiry of the time allowe....