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Income Tax | Section 10B(8) Declaration Filing Deadline Is Mandatory: Supreme Court

14 Oct 2026 · 3d agoBy CA Sandeep KanoiSource: TaxGuru

Supreme Court holds that Section 10B(8) opt-out declaration must reach AO before original ITR due date; Revenue's appeal allowed. The post Section 10B(8) Declaration Filing Deadline Is Mandatory: Supreme Court appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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