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A Small comparison of guidelines issued by CBDT with previous one to deal with Condonation of delay in filing returns claiming refund and returns carry forward of loss and set-off.

Dated:- 17-6-2015 - Comprehensive guidelines by CBDT To deal with applications for condonation of delay in filing returns claiming refund and returns carry forward of loss and set-off [Circular 09/2015 dated 9-6-2015] 1) Powers to entertain applicati .....

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ssment year. If assess filed application for 2 years and amount is less than or equal to 10 lacs in any one year, it will be covered in this category. Same provision except same power given to Principal Commissioner also. .....

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d in this category. Same provision except same power given to Principal Chief Commissioner also. Board i.e. CBDT >50 lacs Any one assessment year. If assess filed application for 2 years .....

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year for which such application / claim is made. [Same provision in earlier instructions 13/2006 dated 22-12-2006 ] 3) Application received for condonation of claim of refund / loss will be disposed within 6 months from the end of month in which appl .....

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condonation application is filed within 6 months from the end of month in which order passed or the end of financial year, whichever is later. [New instruction introduced] 5) Conditions : a) Income / loss declared and/ or refund claimed should be co .....

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ct. [Same provision in earlier instructions 13/2006 dated 22-12-2006 ] 6) In case of supplementary claim of refund, belated application can be accepted subject to further conditions: a) Income of the assess is not assessable in the hands of any other .....

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