Order under section 119(2)(a) of the Income-tax Act, 1961, regarding extension of due date for filing of Quarterly Return of Payment of Interest to Residents without Deduction of tax at Source
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Extension of filing deadline for quarterly returns of interest payments to residents without TDS, permitting a later filing date. The Central Board of Direct Taxes, under section 119(2)(a) of the Income-tax Act, extends the due date for filing the quarterly return required by section 206A(1) for payment of interest to residents without deduction of tax at source, applying to the quarter ending 30th June 2005 and substituting a later filing date.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadline for quarterly returns of interest payments to residents without TDS, permitting a later filing date.
The Central Board of Direct Taxes, under section 119(2)(a) of the Income-tax Act, extends the due date for filing the quarterly return required by section 206A(1) for payment of interest to residents without deduction of tax at source, applying to the quarter ending 30th June 2005 and substituting a later filing date.
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