Extension of due date for furnishing return of income for the Assessment Year 2022-23 - Income Tax - 20/2022

Circular No. 20/2022 F. No. 225/49/2021/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi , dated 26 th October 2022 Subject: - Extension of due date for furnishing return of income for the Assessment Year 2022-23- reg. In consequence to extension of due date for various reports of audit in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act to 07 th October 2022 by Circular No. 19/2022 dated 30.09.2022 , Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act, 1961 (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 2022-23, which is 31 st October 2022 in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, to 07 th November, 2022. Sd/- (Ravinder Maini) Director to the Government of India