The relaxation applies to returns filed by 31st March 2024, for which the prescribed intimation period under Section 143(1) has lapsed. These returns, delayed due to technical reasons, will now be processed. Intimation for such cases will be issued by 31stMarch 2026. This measure excludes cases where proceedings for assessment, reassessment, re-computation, or revision of income have already been completed. Also, the refunds with applicable interest will be issued for eligible cases, barring instances where PAN-Aadhaar linkage is not found.