CBDT extends section 143(1) intimation deadline to March 2026 for delayed returns filed electronically

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....The Central Board of Direct Taxes exercised powers under section 119 of the Income-tax Act, 1961 to relax time limits for processing electronically filed income tax returns that were previously condoned for late filing under section 119(2)(b). The Board directed that valid returns filed electronically by 31.03.2024 pursuant to delay condonation orders, where intimation deadlines under section 143(1) had lapsed due to technical issues, shall now be processed with intimations sent by 31.03.2026. This relaxation excludes cases where assessment, reassessment, or revision proceedings have been completed for the relevant assessment year. Refunds with applicable interest will follow processing, except where PAN-Aadhaar linkage is absent. The order addresses grievances regarding non-receipt of refunds due to unprocessed returns.....