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  • Circular No.23/2019 Exception to monetary limits for filing appeals specified in any circular issued under section 268A of income tax act
Shristi Rajput
April 21, 2026

Submitted By: Shristi Rajput

Circular No.23/2019 Exception to monetary limits for filing appeals specified in any circular issued under section 268A of income tax act

CBDT Circular No. 23/2019 (very short description): This circular clarifies that cases involving audit objections accepted by the Department are an exception to the monetary limits for filing appeals under section 268A, meaning appeals can still be filed regardless of tax effect in such situations

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