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ITAT Allows Exemption u/s 11 Despite Delay in Filing Audit Report Citing Income Tax Circular

Income Tax Circular on Non-Applicability of Higher Rate of TDS/TCS
![House Rent exceeds Rs. 1 Lakh; Submitting proof of rent compulsory to get HRA Deduction [Income Tax Circular]](https://assets.studycafe.in/uploads/2022/12/House-Rent-exceeds-Rs.-1-Lakh-Submitting-proof-of-rent-compulsory-to-get-HRA-Deduction-Income-Tax-Circular.jpg)
House Rent exceeds Rs. 1 Lakh; Submitting proof of rent compulsory to get HRA Deduction [Income Tax Circular]

Income Tax Circular regarding use of functionality under section 206AB and 206CCA
