April 17, 2026
Submitted By: Shristi Rajput
Circular No. 13/2023 : Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years from AY 2018-19 to AY 2022-23
Circular No. 13/2023 (Central Board of Direct Taxes): allows condonation of delay under Section 119(2)(b) for filing income tax returns claiming deduction under Section 80P for AYs 2018–19 to 2022–23, under the Income-tax Act, 1961.
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