Circular No. 1/2026 — Clarification regarding power to condone delay in filing Form No. 10A under section 12A of the Income Tax Act, 1961

Published: 23 Mar 2026

Status: ✔ In force

Number: 1/2026

In plain English

Clarification regarding power to condone delay in filing Form No. 10A under section 12A of the Income Tax Act, 1961. Official CBDT circular No. 1/2026, dated 23 Mar 2026.

The official document

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Read the official CBDT circular (PDF)

Official CBDT circular No. 1/2026 — 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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