The Central Board of Direct Taxes (CBDT) has notified the condonation of delay in filing of Form No. 9A, 10, 10B, 10BB.

In supersession of all earlier Circulars/Instructions issued by the Central Board of Direct Taxes (CBDT) from time to time to deal with the applications for condonation of delay in filing Form 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years.

The CBDT in exercise of the powers conferred under section 119(2)(b) of the Income Tax Act, authorizes the Pr. Commissioners of Income Tax (Pr. CsIT)/ Commissioners of Income Tax (CsIT) to admit and deal with applications for condonation of delay in filing Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years where there is a delay of upto 365 days.