CBDT authorizes CIT, to admit belated applications in Form 9A and Form No. 10 in respect of AY 2017-18 where such Form No. 9A and Form No.10 are filed after expiry of time allowed under relevant provisions of the Act.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi, the 17th December, 2019
In partial modification of this office Circular No. 7 of 2018, dated 20th December, 2018 issued vide F No. 197/155/2018-ITA-I on the above mentioned subject, it is decided to extend the applicability of this Circular to Assessment Year 2017-18.
(Gulzar Ahmad Wani)
Under Secretary to the Government of India