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Order under section 119(2)(a) of the Income-tax Act, 1961 regarding extension of due date for electronic filing of annual return for tax deduction at source for financial year 2004-05 by Government deductors
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Extension of TDS annual return filing deadline for government deductors; other deductors' deadline remains unchanged. The Board exercised statutory power to extend the electronic filing due date of the annual TDS return for offices of Government under the proviso to the TDS provisions, while maintaining the original filing deadline for other assessees/deductors; the extension applies solely to Government deductors as an administrative directive.
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Provisions expressly mentioned in the judgment/order text.
Extension of TDS annual return filing deadline for government deductors; other deductors' deadline remains unchanged.
The Board exercised statutory power to extend the electronic filing due date of the annual TDS return for offices of Government under the proviso to the TDS provisions, while maintaining the original filing deadline for other assessees/deductors; the extension applies solely to Government deductors as an administrative directive.
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