Delayed Refund and Loss Carry Forward Claims Granted under IT Act 1961

Last updated: 03 June 2023


The Central Board of Direct Taxes (CBDT) has issued Circular No. 07/2023 dated May 31, 2023, regarding the condonation of delay in filing refund claim and claim of carry forward of losses under Section 119(2)(b) of the Income-tax Act, 1961 (the IT Act). The circular provides that the following au

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Category Income Tax   Report

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