E-filing of Returns or Tax audit reports : Due date extended from 30-9 to 31-10

ORDER [F.NO.225/207/2015/ITA-II], DATED 1-10-2015

In supersession of orders under Section 119 of the Income-tax Act, 1961 (‘Act’) dated 30th September, 2015 vide file of even number, the Central Board of Direct Taxes, in exercise of powers conferred under Section 119 of the Act, hereby orders that the returns of income and audit reports u/s 44AB due for e-filing by 30th September, 2015 may be filed, across the country, by 31st October, 2015.

PRESS RELEASE, DATED 1-10-2015

The issue of extension of last date for e-filing returns of income and audit reports u/s 44AB due by 30th September, 2015 has been the subject matter of litigation in various High Courts across the country. While some High Courts have ruled in favour of the extension of due date, some others have ruled otherwise. In order to avoid discrimination between taxpayers residing in different jurisdictions and to be fair to all, and also in view of paucity of time to approach the Hon’ble Supreme Court by way of Special Leave Petition, the Government has decided that across the country, all the returns of income and audit reports u/ s 44AB which were due for e-filing by 30th September, 2015, may now be filed by 31st October, 2015.

Necessary order u/s 119 of the Income-tax Act, 1961 has been issued by CBDT in this regard.

SECTION 119 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – INSTRUCTIONS TO SUBORDINATE AUTHORITIES – EXTENSION OF DUE DATE FOR FILING OF RETURNS OF INCOME AND AUDIT REPORTS UNDER SECTION 44AB – CORRIGENDUM TO ORDER [F.NO.225/207/2015/ITA-II], DATED 1-10-2015

ORDER F.NO.225/207/2015/ITA.II, DATED 29-10-2015

Vide order under section 119 of the Income-tax Act, 1961 (‘Act’) dated 1-10-2015 in file of even number, Central Board of Direct Taxes had extended the ‘due-date’ for E- filing Return of Income from 30th September, 2015 to 31st October, 2015 in case of income-tax assessees which are covered under clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act. In this regard, clarification has been sought whether the said extension is also applicable to the requirement to obtain and furnish ‘reports of audit’ under various provisions of the Act. It is hereby clarified that the “due-date” for obtaining and E-filing reports of audit under various provisions of the Act pertaining to such Returns of income also stands extended till 31-10-2015 vide the said order.

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Editor’s Note

The extension would apply only to such cases which were “due for e-filing” on 30-9-2015. Hence, where returns and/or reports were to be filed without e-filing, the extension would not apply. The use of these terms is a clever planning by the Revenue.

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