Condonation of delay in filing refund claim and claim of carry ...
Tax Authorities Delegated Power to Condon Delay in Refund, Loss Claims u/s 119(2)(b) of Income-tax Act, 1961.
June 8, 2023
Circulars Income Tax
Condonation of delay in filing refund claim and claim of carry forward of losses - Power delegated to PCCIT, PCIT, CCIT, CIT based on monetary limits for acceptance or rejection of application - Directions issued u/s 119(2)(b) of the Income-tax Act, 1961 - Circular
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