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The Central Board of Direct Taxes (CBDT) on Tuesday said the due date for filing Form 10A, which was to be filed electronically by September 30, 2022, had been extended to November 25 this year, according to an official statement on Tuesday.
The official statement from finance ministry said, "In view of the representations received by Central Board of Direct Taxes (CBDT) and with a view to avoid genuine hardship to taxpayers, the CBDT condones the delay in filing of Form 10A up to November 25, 2022 in respect of certain provisions of section 12A / section 10(23C)/section 80G/section 35 of the Income-tax Act, 1961." New Form 10A is used by trusts or institutions which are newly established and are applying for registration under section 12A for the first time. Further, trust or institution which is in existence for many years but is never registered under section 12A is also required to use the new Form No. 10A. The Central Board of Direct Taxes is a statutory authority functioning under the Central Board of Revenue Act, 1963. The officials of the Board in their ex-officio capacity also function as a Division of the Ministry dealing with matters relating to levy and collection of direct taxes. (ANI)
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