Assessee, a domestic company, had filed its return of income on 5-2-2021 i.e. before last date of filling return under section 139(1). The  AO denied the benefit of S.115BAA of the Act.  On appeal CIT(A) affirmed the order of the AO. On appeal the Tribunal held that since Form 10-IC was electronically uploaded by assessee on 2-5-2021 i.e. before cut-off date mentioned in CBDT circular No. 6/2022, dated 17-3-2022, i.e. 30-6-2022, assessee is  entitled to benefit of section 115BAA(1) for purpose of computation of income at rate mentioned. (AY. 2020-21)