Clarification Regarding Power to Condone Delay in Filing Form No. 10A under Section 12A(1)(ac)(i) of the Income Tax Act, 1961, dated 23rd March 2026
(Central Board of Direct Taxes, Circular No. 01/2026 [F.No.300173/26/2026-ITA-I]) The CBDT issued this circular clarifying that the jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax shall have the power…


