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of <h1>CBDT Allows Manual Submission of Audit Reports for AY 2013-14 u/s 119; Electronic Filing Deadline is October 31, 2013.</h1> The Central Board of Direct Taxes (CBDT) has exercised its power under Section 119 of the Income-tax Act, 1961, to relax the requirement for electronic submission of the Report of Audit for the Assessment Year 2013-14. Taxpayers facing difficulties in uploading the audit reports electronically can submit them manually to their jurisdictional Assessing Officer by the prescribed due date. However, the reports must be submitted electronically by October 31, 2013. This order aims to facilitate compliance while ensuring the necessary documentation is eventually filed electronically.
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