Extension of return filing deadlines: Tamil Nadu assessees may file specified Central Excise ER forms by end of December. Extension of filing deadlines for specified Central Excise return forms is granted for assessees in Tamil Nadu affected by severe rains and flooding. The due date for Form ER-1, ER-2 and ER-6 for November clearances and for Form ER-4 (Annual Financial Information Statement) is extended to the end of December under powers conferred by the Central Excise Rules, providing temporal relief tied to the natural calamity.