Central board of Direct taxes (CBDT) condones the delay in filing of Form 10IC for AY 2021-22 vide circular 19/2023.
Form 10IC is required to be filed by a domestic company who chooses to pay tax at concessional rate of 22% u/s 115BAA of Income Tax Act 1961
Conditions required to be satisfied for condonation of delay are as follows
Through CBDT Circular # 23/2023 dated 24th oct 2023. More @ https://incometaxindia.gov.in/communications/circular/circular-no-19-2023.pdf