Form 10AB condonation request for Section 12A is now available for filing on the e-filing portal pursuant to the Finance Act (No. 2), 2024. Refer to proviso to clause (ac) of Section 12A(1) of the Income Tax Act.
CBDT has issued Notification No. 114/2026 dated 14.08.2026, notifying the rules and prescribed forms under the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026.