Due date extension for E filing audit reports clarified to align with the extended return filing deadline for specified assessees. The Board confirms that taxpayers covered by Explanation Two clause (a) are granted an extended due date for both E filing their returns and for obtaining and E filing the statutory reports of audit; the corrigendum aligns the audit report procurement and submission deadline with the extended return filing deadline announced in the prior administrative order.
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Provisions expressly mentioned in the judgment/order text.
Due date extension for E filing audit reports clarified to align with the extended return filing deadline for specified assessees.
The Board confirms that taxpayers covered by Explanation Two clause (a) are granted an extended due date for both E filing their returns and for obtaining and E filing the statutory reports of audit; the corrigendum aligns the audit report procurement and submission deadline with the extended return filing deadline announced in the prior administrative order.
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