As per the provisions of the act, Form 10A was required to be filed electronically by June 30, 2021. However the deadline was extended to August 31, 2021, and then to March 31, 2022.

The extensions were given in view of the representations received by the CBDT and with a view to avoid genuine hardship to taxpayers.

Considering the situation, the CBDT condoned the delay in filing of Form 10A, a statement issued by the Finance Ministry said.

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