April 17, 2026
Submitted By: Shristi Rajput
Circular No. 19/2023 : Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22
Circular No. 19/2023 (Central Board of Direct Taxes): allows condonation of delay under Section 119(2)(b) for filing Form 10-IC for AY 2021–22, in eligible cases under the Income-tax Act, 1961.
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