April 17, 2026
Submitted By: Shristi Rajput
Circular No. 17/2024 : Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23
Circular No. 17/2024 (Central Board of Direct Taxes): permits condonation of delay under Section 119(2)(b) for filing Form 10-IC or Form 10-ID for AYs 2020–21 to 2022–23, under the Income-tax Act, 1961, in eligible cases.
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