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Income Tax - Highlights / Catch Notes

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Condonation of delay in filing refund claim and claim of carry ...

Income Tax

June 8, 2023

Condonation of delay in filing refund claim and claim of carry forward of losses - Power delegated to PCCIT, PCIT, CCIT, CIT based on monetary limits for acceptance or rejection of application - Directions issued u/s 119(2)(b) of the Income-tax Act, 1961 - Circular

 

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