[ad_1] Condonation for delay in filing Form 10-IC for assessment year 2020-21 Concessional rate of tax at 22% Finally, a big relief for domestic companies, who had opted for a concessional rate of tax of 22% for assessment year 2020-21, but did not file Form 10-IC on or before the due date of filing return of income I forgot CBDT vide circular number 6/2022 dated March 17, 2022 condoned the delay in filing Form 10-IC for the assessment year 2020-21 under section 119(2)(b) of the Income Tax Act, 1961 .…