Updates from IAASB
The Central Board of Direct Taxes (CBDT), vide a circular dated 20 October 2023 extended the due date of filing of report of the accountant under Clause 8 of Section 10AA, read with Clause 5 of Section 10A of the Income Tax Act, 1961 for Assessment Year (A.Y.) 2023-24 to 31 December 2023.
To access the text of the circular, please click here
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