Extension of audit report due date: tax audit furnishing under section 44AB extended to 30 November 2014; pre-revised forms accepted. An order under Section 119 extends the deadline for furnishing the tax audit report required by Section 44AB for assessees not subject to transfer pricing report obligations, shifting the due date from late September to late November; it also clarifies that tax audit reports filed in the earlier part of the year in pre-revised forms will be treated as valid.
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Provisions expressly mentioned in the judgment/order text.
Extension of audit report due date: tax audit furnishing under section 44AB extended to 30 November 2014; pre-revised forms accepted.
An order under Section 119 extends the deadline for furnishing the tax audit report required by Section 44AB for assessees not subject to transfer pricing report obligations, shifting the due date from late September to late November; it also clarifies that tax audit reports filed in the earlier part of the year in pre-revised forms will be treated as valid.
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