The Central Board of Direct Taxes (CBDT) has recently issued Circular 2/2024 dt. 05/03/2024 under section 119 of the Income Tax Act. This circular provides relief to the organisations which have made mistake in uploading the audit report in Form 10B or Form 10BB for the AY 2023-24 on or before 31st October, 2023
In this issue an analysis of the implications of this circular has been made to understand how the exact nature and type of relief provided by CBDT.
For Complete details, please read this issue of Standard and Norms.
| Language : | English |
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| Isbn : | |
| No of pages : | |
| Publisher : | Financial Management Service Foundation |
| Author Information : | Dr. Manoj Fogla, CA Suresh Kumar Kejriwal, Dr. Sanjay Patra and Mr. Sandeep Sharma |
| Published Date : | 01-03-2024 |
Dr. Manoj Fogla, specialises in governance, legal & finance issues related to voluntary organisations. He is consultant to various international funding agencies, voluntary organizations and corporate foundations.
Suresh Kumar Kejriwal is working with NGO sector since last more than 22 years. He has facilitated the process of formulating guidelines for the financial management system for NGO sector.
Dr. Sanjay Patra, A seasoned professional with a demonstrated history of working in the development sector, holds a Doctor of Philosophy (Ph.D.) focused in Monitoring and Reporting of NGO projects in India – Trends and Challenges.
Mr. Sandeep Sharma serves as the Executive Director at Financial Management Service Foundation. A seasoned trainer, facilitated more than 500 workshops across the globe on financial management, NPO governance and legal compliances.
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