CBDT authorizes Commissioners of Income-tax (CIT), to admit belated applications in Form 9A and Form No. 10 in respect of AY 2016-17 where such Form No. 9A and Form No.10 are filed after expiry of time allowed under relevant provisions of the Act.
CIircular No. 7/2018
F.No.197/55/2018-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi 20, December , 2018
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