The CBDT vide Circular No. 15/2022-17/2022 all dated July 19, 2022 has issued direction in case of delay of beyond 365 days upto 3 years in filing Form No. 10BB, Form No. 10B, Form No. 9A and Form No. 10 for the Assessment Year (“AY”) 2018-19 or for any subsequent AY. Further, authorised the Pr. Chief Commissioners of Income-tax / Chief Commissioners of Income-tax to admit such applications of condonation of delay under Section 119(2)(b) the Income-tax Act, 1961 (“the IT Act”) and decide on merits.
For Circular No. 15 click here
For Circular No. 16 click here
For Circular No. 17 click here
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