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Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular 10/2021 Clarification regarding the limitation of time in filing of appeals before CIT under income tax act

It clarifies the time limit for filing appeals before the Commissioner of Income Tax (Appeals) and provides relief in cases where delays occurred due to exceptional circumstances (like COVID-related disruptions), ensuring that genuine appeals are not rejected solely on procedural delay under the Income Tax Act.

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