CBDT condones delay in filing of Form 10-IC for AY 2021-22 if ITR was filed within due date
CBDT condones delay in filing of Form 10-IC for AY 2021-22 if ITR was filed within due date Circular No. 19/2023, dated 23-10-2023 Rule 21AE of the Income-tax Rules, 1962 prescribes the manner of exercising the option under section 115BAA for domestic companies. Such an option can be exercised by furnishing Form No. 10-IC for… Read More »