circular no. 14/2023 standard operating procedure sop for making application for recomputation of total income of a co operative society engaged in the business of manufacture of sugar as provided for in sub section 19 of section 155 of the income tax act
circular no. 13/2023 condonation of delay under clause b of sub section 2 of section 119 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