Amidst a recent development, the Central Board of Direct Taxes (CBDT) issued its circular No. 07/2024 dated on April 25th, extending the due date for filing Form 10A/ Form 10AB under the Income-tax Act, 1961 (the ‘Act’) up to June 30th, 2024. CBDT had earlier extended this due date multiple times to alleviate genuine hardships of the taxpayers. The last such extension was made by Circular No. 06/2023 extending the date to 30.09.2023.
Considering the representations received by CBDT requesting for further extension of the due date for filing of such Forms beyond the last extended date of 30.09.2023, and to avoid genuine hardships to taxpayers, CBDT has extended the due date of filing Form 10A/ Form 10AB up to 30th June 2024, in respect of certain provisions of section 10(23C)/ section 12A/ section 80G/ and section 35 of the Act.
