Extension of time for filing returns allows waiver of interest for delay up to August 15 for affected taxpayers. Interest chargeable for delay in furnishing voluntary returns of income due on June 30 or July 31, 1973 is to be waived for the period up to August 15, 1973; waivers are to be exercised by Income-tax Officers under rule 117A(v), with prior approval of the Inspecting Assistant Commissioner required where the amount waived exceeds the proviso threshold. Taxpayers must submit returns in the revised up-to-date forms and may seek assistance from the Income-tax Officer or Public Relations Officer.