Circular No. 7/2023 — Condonation of delay in filing refund claim and claim of carry forward of losses under Section 119(2)(b)

Published: 31 May 2023

Status: ✔ In force

Number: 7/2023

In plain English

Condonation of delay in filing refund claim and claim of carry forward of losses under Section 119(2)(b). Official CBDT circular No. 7/2023, dated 31 May 2023.

The official document

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Read the official CBDT circular (PDF)

Official CBDT circular No. 7/2023 — 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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