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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..... * North Block, the 01st March, 2024 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 Direct Taxes ( Board ) that due to certain technical i .....

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..... 119 of the Act, hereby relaxes the time-frame prescribed in second proviso to sub-section (1) of section 143 and directs that all returns of income validly filed electronically for AY 2021-22 with refund claims, for which date of sending intimation under sub-section (1) of section 143 of the Act has lapsed, subject to the exceptions mentioned in para 4 below, can be processed now with prior admini .....

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..... essed, where either demand is shown as payable in the return or is likely to arise after processing it; c) returns remaining unprocessed for any reason attributable to the assessee. 5. This may be brought to the notice of all for necessary compliance. 6. Hindi version to follow. (Dr. Castro Jayaprakash. T) Under Secretary to Govt. of India - Circular - Trade Notice - Public Notice - Instructions .....

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