CBDT relaxes section 143(1) intimation deadlines for AY 2023-24 returns under section 119(2)(a) powers

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....CBDT exercised powers under section 119(2)(a) of Income-tax Act, 1961 to relax time-frame prescribed in second proviso to sub-section (1) of section 143. The Board directed processing of electronically filed valid returns under section 139 for AY 2023-24 where intimation deadlines under section 143(1) had lapsed. Processing must be completed with intimations sent by 30.11.2025. Relaxation excludes returns selected for scrutiny and those unprocessed due to assessee-attributable reasons. Refunds remain contingent on PAN-Aadhaar linkage compliance per Circular 03/2023. The order provides administrative relief for delayed return processing while maintaining scrutiny selection integrity and compliance requirements.....