April 20, 2026
Submitted By: Shristi Rajput
Circular No. 17/2022 Condonation of delay under section 119(2)(b) of the Income Tax act , 1961 of filing the form 9A and form 10
It allows condonation of delay for trusts/institutions that failed to file Form 9A (option to apply income later) and Form 10 (accumulation of income) within the due date, provided conditions are satisfied and the claim is genuine.
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