Commissioner Of Income Tax Powers

Income Tax clarification on Authority to Condone Delay in Filing Form 10A under Section 12A The Central Board of Direct Taxes (CBDT) recently issued a circular clarifying the power to condone delay in filing Form No. 10A, section 12A(1)(ac)(i), of the Income Tax Act, 1961. Section 12A of the Income Tax Act, 1961, lays down…