Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2018-19 and subsequent years

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..... elay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10BB for Assessment Year 2018-19 and subsequent years - Reg. In exercise of the powers conferred under section 119(2) of the Income-tax Act, 1961 (hereinafter referred to as `Act'), the Central Board of Direct Taxes (CBDT) by Circular No. 19/2020 dated 3rd November, 2020 issued by F.No. 197/135/2020-ITA-I has direc .....

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..... ield authorities as discussed above, the CBDT hereby directs that where there is delay of beyond 365 days upto three years in filing Form No. 10BB for Assessment Year 2018-19 or for any subsequent Assessment Years, the Pr. Chief Commissioners of Income-tax / Chief Commissioners of Income-tax are authorized to admit such applications of condonation of delay under section 119(2) of the Act and decid .....

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