Due date for return filing extended for taxpayers requiring tax audit, aligning deadline with tax audit filing; interest unaffected. The Board, exercising powers under section 119, extended the due-date for furnishing return of income for assessment year 2014-15 to align with the extended tax audit filing deadline for assessees required to obtain and furnish a tax audit under section 44AB (including working partners). Tax audit reports filed in pre-revised forms between 01.04.2014 and 24.07.2014 are valid. The extension does not affect liability for interest under Explanation 1 to section 234A, and assessees not subject to tax audit retain the original return due date.