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  • Circular No.16/2022 Condonation of delay under section 119(2)(b) of the income tax act
Shristi Rajput
April 20, 2026

Submitted By: Shristi Rajput

Circular No.16/2022 Condonation of delay under section 119(2)(b) of the income tax act

It allows condonation of delay in filing returns or claims (like refunds) for COVID-19โ€“related difficulties, subject to conditions and time limits.

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