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The CBDT vide its order under section 119, dated 16.10.2023 and 01.12.2023, directed that all validly filed returns up to Assessment Year 2020-21 bearing refund claims, which could be processed by 31-01-2024. The matter has been re-considered by the board, and it has been decided to extend the time further till 30.04.2024 in respect of returns of income validly filed electronically up to AY 2020-21.
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