Circular No. 1/2023 — Extension of time limit for compliance for claiming exemption under Section 54 to 54GB in view of the Covid-19 pandemic

Published: 06 Jan 2023

Status: ✔ In force

Number: 1/2023

In plain English

Extension of time limit for compliance for claiming exemption under Section 54 to 54GB in view of the Covid-19 pandemic. Official CBDT circular No. 1/2023, dated 06 Jan 2023.

The official document

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Read the official CBDT circular (PDF)

Official CBDT circular No. 1/2023 — opens the official PDF on incometaxindia.gov.in.

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Our explanation is a plain-language summary for general understanding, not advice on your specific matter. The official CBDT copy prevails. © EaseValue Advisors LLP.

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