Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E regarding International Transactions for the AY 2024-25 - Income Tax - 18/2024

Circular No. 18/2024 F. No. 225/205/2024/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 30 th November, 2024 Subject: - Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the AY 2024-25-reg. The Central Board of Direct Taxes (CBDT), in exercise of its powers under section 119 of the Income-tax Act, 1961 ('the Act'), extends the due date of furnishing of Return of Income under sub-section (1) of section 139 of the Act for the Assessment Year 2024-25 in the case of assessees referred to in clause (aa) of Explanation 2 to sub-section (1) of section 139 of the Act, which is 30th November, 2024 to 15th December, 2024. (Dr Castro Jayaprakash T) Under Secretary to the Government of India