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Income Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

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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