Returns of income due to be E-filed by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State(s) of Punjab and Haryana and Union Territory of Chandigarh.
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Extension of e filing deadline permits delayed electronic filing for specified regional assessees following judicial direction. The Board, exercising its administrative power in compliance with a judicial direction, authorized that taxpayers in the regional jurisdictions identified in the order who were required to e file by the original due date may file by a subsequently specified later date; this relief applies only to those regional assessees and is stated to be subject to any further appeal or special leave proceedings the Board may pursue, with the instruction thereafter noted as withdrawn or superseded in the document history.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of e filing deadline permits delayed electronic filing for specified regional assessees following judicial direction.
The Board, exercising its administrative power in compliance with a judicial direction, authorized that taxpayers in the regional jurisdictions identified in the order who were required to e file by the original due date may file by a subsequently specified later date; this relief applies only to those regional assessees and is stated to be subject to any further appeal or special leave proceedings the Board may pursue, with the instruction thereafter noted as withdrawn or superseded in the document history.
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