The Central Board of Direct Taxes (CBDT) has notified the extension of the due date for furnishing the return of income for the Assessment Year 2022–23 to November 7, 2022, for certain categories of assessees in consequence of the extension of due dates for filing various reports of an audit.Prior to the notification, the due date for furnishing the return of income under sub-section (1)...
The Central Board of Direct Taxes (CBDT) has notified the extension of the due date for furnishing the return of income for the Assessment Year 2022–23 to November 7, 2022, for certain categories of assessees in consequence of the extension of due dates for filing various reports of an audit.
Prior to the notification, the due date for furnishing the return of income under sub-section (1) of section 139 of the Act for the Assessment Year 2022–23 was October 31st, 2022.
The due date has been extended for the assessees under clause (a) of Explanation 2 to Section 139(1) of the Income Tax Act.
Clause (a) of Explanation 2 to Section 139(1) of the Income Tax Act includes a company; or a person (other than a company) whose accounts are required to be audited; or a working partner of a firm whose accounts are required to be audited.
Circular No. 2012022
Date: 26th October 2022