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of <h1>Income Tax Return Deadline Extended to November 30 for Section 44AB Audits; Interest Applies u/s 234A.</h1> The due date for filing income tax returns for assessees required to obtain a tax audit report under section 44AB of the Income-tax Act has been extended to November 30, 2014, aligning with the extended date for filing tax audit reports. This extension applies to those initially required to file by September 30, 2014, and whose accounts need auditing under section 44AB. However, this extension does not apply for interest calculation under section 234A, and assessees remain liable for interest on late filing. Assessees not required to furnish a tax audit report must adhere to the original September 30 deadline.
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