CBDT extends due date for filing return of income in the case of an assessee withrequirement to furnish report referred to in section 92E, for AY 2024-25

The due date for furnishing the return of income u/s 139(1) of the Income-tax Act,1961 (the Act) in the case of an assessee who is required to furnish a report referred to in section 92E, is the 30th day of November of the assessment year i.e. 30.11.2024 for the AY 2024-25.

The due date, originally set as 30th November, 2024 for assessees covered under clause (aa) of Explanation 2 to sub-Section (1) of Section 139, has now been extended to 15th December, 2024 by CBDT Circular No. 18/2024 in F.No.225/205/2024/ITA-II dated 30.11.2024.