Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy
Contact Info
Unit 266, 267 & 268, Tower B1, Spaze Itech Park Sohna Road Gurugram, Haryana 122018 connect@complinity.com +91 8181 900 600
Follow Us

A Multi-Concept Theme for Digital Agencies and Startups

8181 900 600 Request a Demo Login
logo dark logo light logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Contact Sales
logo dark logo light logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Contact Sales
Mobile Logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Taxation Central Ministry of Finance Income Tax Act, 1961

Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years from AY 2018-19 to AY 2022-23

26-Jul-2023 | Circular No. 13/2023

CBDT has issued a circular regarding the Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years from AY 2018-19 to AY 2022-23.

By virtue of this circular, it has been emphasized that no deduction under Section 80P shall be allowed unless the return of income is furnished on or before the specified due date for deductions in respect of income of cooperative societies. Further, this circular offers relief to cooperative societies facing delays in filing their income tax returns for assessment years 2018-19 to 2022-23 while claiming deductions under section 80P. Also, it allows the Chief Commissioners of Income-tax and Directors General of Income-tax to consider and decide such applications based on their merits, considering circumstances beyond the control of the assessee, and ensuring tax avoidance or tax evasion issues are appropriately addressed.

Upgrade to paid version to access the Notification, Circular & Rules along with the checklist

Get Legal Updates in your email

Request a Demo

Recent Posts in Corporate Laws

Corporate Laws

RBI issues the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026

18-May-2026 | RBI/2026-27/92 DOR.MRG.REC.No.80/21-04-018/2026-27

RBI has issued the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026 Thro

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/91 DOR.MRG.REC.No.79/21-04-018/2026-27

RBI has issued the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026. Thr

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/90 DOR.MRG.REC.No.78/21-01-002/2026-27

RBI has issued the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026. Through this amen

Read More
Corporate Laws

RBI issues the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026

18-May-2026 | RBI/2026-27/89 DOR.MRG.REC.No.77/00-00-001/2026-27

RBI has issued the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026.

Read More

Recent Posts

Corporate Laws

RBI issues the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026

18-May-2026 | RBI/2026-27/92 DOR.MRG.REC.No.80/21-04-018/2026-27

RBI has issued the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026 Thro

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/91 DOR.MRG.REC.No.79/21-04-018/2026-27

RBI has issued the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026. Thr

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/90 DOR.MRG.REC.No.78/21-01-002/2026-27

RBI has issued the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026. Through this amen

Read More
Corporate Laws

RBI issues the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026

18-May-2026 | RBI/2026-27/89 DOR.MRG.REC.No.77/00-00-001/2026-27

RBI has issued the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026.

Read More
Request a Demo

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy

Complinity Logo Transparent

Complinity is a comprehensive cloud-based Compliance Management Software that helps track and monitor statutory and regulatory compliances.

Quick Links
  • Compliance Software
  • Regulatory Compliance Software
  • Statutory Compliance Software
  • Compliance Tracking Software
  • Legal Updates
Contact Info
Unit 266, 267 & 268, Tower B1
Spaze Itech Park, Sohna Road
Gurugram, Haryana 122018
connect@complinity.com
+91 8181 900 600

Request a Demo

© 2026 Complinity Technologies Private Limited. | Privacy Policy | Data Processing Addendum

Design & Developed By  Infinite IT Solutions

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy
Powered by EssentialPlugin

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy

Thank You for your interest in Complinity. Your CV has been forwarded to HR.
In case your profile is shortlisted, HR shall contact you.