Due date extension for income tax returns under section 119 provides relief to Jammu & Kashmir assessees affected by floods. Exercising powers under Section 119, the Central Board of Direct Taxes extends the due date for furnishing returns of income and for obtaining and furnishing statutory audit reports for assessees in Jammu & Kashmir covered by Explanation 2 clauses (a) and (aa), in consequence of flood-related disruption, and directs distribution of the order to departmental offices and stakeholders for publicity and compliance.