HIGHLIGHT ON GUIDELINES BY CBDT
APPLICATIONS FOR CONDONATION OF DELAY IN FILING RETURNS CLAIMING REFUND AND RETURNS CARRY FORWARD OF LOSS AND SET-OFF Comparison of New guidelines with Existing/earlier GuidelinesNew: Circular 09/2015 dated 9-6-2015VSEarlier: Instructions 13/2006 dated 22-12-2006 I. Powers to entertain application Designation Amount of claim Condition Remark Earlier CBDTinstructions 13/2006 dated 22-12-2006 Principal Comm. / Commissioner =<10 lacs Any …