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Income Tax - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

The circular extends the due date for filing various audit ...


Due date extended for filing IT audit reports to Oct 7 for AY 2024-25.

Circulars     Income Tax

September 30, 2024

The circular extends the due date for filing various audit reports under the Income Tax Act for the previous year 2023-24 (assessment year 2024-25) from September 30, 2024 to October 7, 2024 for assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139. This extension is granted by the Central Board of Direct Taxes (CBDT) in exercise of its powers u/s 119 of the Income Tax Act, considering the difficulties faced by taxpayers and stakeholders in electronic filing of audit reports.

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