Processing of returns of income validly filed electronically with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases

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..... tral Board of Direct Taxes North Block, the 1 st December, 2023 Order under section 119 of the Income-tax Act. 1961 Subject: Processing of returns of income validly filed electronically with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases-regd. It has been brought to the notice of the Central Board of .....

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..... s, the Board had earlier issued instructions/orders U/s 119 of the Act from time to time relaxing the prescribed statutory time limit for processing of such validly filed returns with refund claims in non-scrutiny cases. As per the latest order dated 16th October, 2023, time frame was given tiIl 31.01.2024 to process returns of income validly filed electronically with refund claims upto AY 2017- .....

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..... g under sub-section (1) of section 143 of the Act can be sent to the assessee concerned by 31.01.2024. 4. All subsequent effects under the Act including issue of refund shall also follow as per the prescribed procedures. To ensure adequate safeguards, it has been decided that once administrative approval is accorded by the Pr.CCIT/CCIT, the Pr.CIT/CIT concerned would make a reference to the D .....

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