Condonation of Delay in Filing Form 10BB
The Central Board of Direct Taxes (CBDT) condoned the delay in filing of the audit report in Form 10BB applicable to entities viz. trusts, institutions, universities and hospitals who claim tax exemption under section 10(23C). CBDT issued Circular No. 19/2020 dated 03-11-2020 under section 119(2)(b) through which the delay in filing of the audit report...
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