Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases - Income Tax - 21/2024

Circular No. 21/2024 F. No. 225/205/2024/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, dated 31 st December, 2024 Subject: - Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases- reg. The Central Board of Direct Taxes ('the CBDT'), in exercise of its powers under section 119 of the Income-tax Act, 1961 ('the Act'), extends the last date for furnishing belated return of income under sub-section (4) of section 139 of the Act or for furnishing revised return of income under sub-section (5) of section 139 of the Act for the Assessment Year 2024-25 in the case of resident individuals from 31st December, 2024 to 15th January, 2025 . (Dr. Castro Jayaprakash.T) Under Secretary to the Government of India