Processing of returns 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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..... er section 119 of the Income-tax Act, 1961 Subject: Processing of returns with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases-regd. Central Board of Direct Taxes (Board) vide its order under section 119 of the Income-tax Act, 1961 (Act) dated 05.07.2021 and 30.09.2021 on the captioned subject relaxed the time frame prescribe .....

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..... o. 2 of the order dated 30.09.2021 till 31.01.2024 in respect of returns of income validly filed electronically. All other contents of the said order U/S 119 of the Act dated 05.07.2021 will remain unchanged. 3. This may be brought to the notice of all for necessary compliance. (Dr. Castro Jayaprakash.T) Under Secretary to Government of India
Circular, Trade Notice, Public Notice, Instructi .....

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