Condonation of Delay in Form 10B Granted as Medical Grounds Outweigh Circular Time Limit
Condonation of Delay in Form 10B Granted as Medical Grounds Outweigh Circular Time Limit Issue Whether delay in filing the audit report in Form 10B under Section 11 can be condoned under Section 119(2)(b) when supported by genuine medical grounds, despite CBDT Circular No. 16 of 2024 prescribing a three-year time limit. Facts Assessee &… Read More »