April 21, 2026
Submitted By: Shristi Rajput
Circular No.23/2019 Exception to monetary limits for filing appeals specified in any circular issued under section 268A of income tax act
CBDT Circular No. 23/2019 (very short description): This circular clarifies that cases involving audit objections accepted by the Department are an exception to the monetary limits for filing appeals under section 268A, meaning appeals can still be filed regardless of tax effect in such situations
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