CBDT allowed one more opportunity to file Form 10A if not filed earlier (on or before 31.03.2022) by condoning delay upto 25.11.2022.

CBDT in exercise of the powers conferred u/s 119(2)(b) of the Act, condones the delay upto 25.11.2022 in filing Form No.10A under sub-clause (i) of clause (ac) of sub-section (l) of section 12A Iclause (i) of first proviso to clause (23C) of section 101 clause (i) of first proviso to sub-section 5 of section 80G I fifth proviso to sub-section 1 of section 35 of the Act, which was required to be made electronically on or before 31.03.2022.

CBDT Circular No.22/2022 dated 01.11.2022

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