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.
The due date for filing belated returns u/s 139(4) and revised returns u/s 139(5) of the Income Tax Act, 1961 for AY 2024-25 in the case of resident individuals has been extended from from 31st December, 2024 to 15th January, 2025. Please refer to CBDT Circular No. 21/2024 dated 31st December, 2024 for details.