CBDT has issued a circular in respect of matters connected with condonation of delay in filing refund claim and claim of carry forward of losses u/s 119(2)(b) of the ITA 1961 applicable w.e.f June 1, 2023
CBDT has issued a circular Condonation of delay in filing refund claim and claim of carry forward of losses u/s 119(2)(b) of the IT Act 1961