CBDT condones delay in filing Form No.10A for which the extended due date was 31.03.2022
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, 01st November, 2022
As per the provisions of the Income-tax Act, 1961, Form 10A was required to be filed electronically by 30.06.2021, which was extended to 31.08.2021 and further extended to 31.03.2022 by Circular No. 16/2021.
In view of the representations received by Central Board of Direct Taxes (CBDT) and with a view to avoid genuine hardship to taxpayers, the CBDT condones the delay in filing of Form 10A up to 25th November, 2022 in respect of certain provisions of section 12A / section 10(23C) / section 80G / section 35 of the Income-tax Act, 1961.
CBDT Circular No.22/2022 dated 01.11.2022 issued. The said Circular is available on http://www.incometaxindia.gov.in.
Pr. Commissioner of Income Tax
(Media & Technical Policy)
Official Spokesperson, CBDT