Standards & Norms

CBDT Circular on Form 10B & 10BB
Volume 16 - Issue 10
March 2024

CBDT Circular on Form 10B & 10BB - Relief for Filing wrong audit report under Form 10B & 10BB


The Central Board of Direct Taxes (CBDT) has recently issued Circular 2/2024 dt. 05/03/2024 under section 119 of the Income Tax Act. This circular provides relief to the organisations which have made mistake in uploading the audit report in Form 10B or Form 10BB for the AY 2023-24 on or before 31st October, 2023  

In this issue an analysis of the implications of this circular has been made to understand how the exact nature and type of relief provided by CBDT.

For Complete details, please read this issue of Standard and Norms.

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