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Condonation of Delay for Form No. 10B by arunjain022 is a document available to read on EtoBox.

The document discusses a circular regarding condoning delays in filing Form 10B for trusts and institutions. It allows delays to be condoned for AY 2016-17 and 2017-18 if the audit report was filed before the income tax return deadline. It also allows Commissioners of Income Tax to consider condoning delays of up to 365 days for AY 2018-19 and later if reasonable cause for the delay is shown.

Author
arunjain022
Language
EN