Tag: 119(2)(b)
CBDT revises Monetary limits for Condonation of delay in filing refund claim & c/f of losses under Section 119(2)(b) Circular No. 07 of 2023 F. No. 312/63/2023-OTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes New Delhi, dated 31st May, 2023 Subject: Condonation of delay in …
Regularisation of returns of income verified through EVC Regularisation of returns of income verified through Electronic Verification Code (EVC) which are otherwise required to be verified through Digital Signature (DSC) as per Rule 12 of the Income-tax Rules, 1962 Central Board of Direct Taxes, due to technical …
Condonation of delay by CIT(Exemptions) u/s 119(2)(b) for filing Form 9A 10 where ITRs have also been filed beyond due date Circular No. 6/2020 F.No.197/55/20 18-ITA-IGovernment of India Ministry of Finance Department of RevenueCentral Board of Direct Taxes***** New Delhi, the 19th February, 2020 Sub: Condonation of delay …
Claim of deprecation in revised return cannot be denied on the ground that it was not claimed in original return. Section 119(2)(b) had no applicability to the case- ITAT ABCAUS Case Law Citation: ABCAUS 2517 (2018) 09 ITAT Important Case Laws Cited/relied upon by the parties: Principal Commissioner …
Facility to upload return u/s 119(2)(b) 92CD enabled for time barred delayed claim of exemption deduction or relief and modified return of income under APA Section 119 of the Income Tax Act, 1961 related to Instructions to subordinate authorities provides measures for the purose of efficient management of …
