Due date for income-tax returns extended to facilitate compliance under Section 119 authority following declaration scheme timing. The Central Board of Direct Taxes, exercising powers under Section 119, extends the due-date for furnishing income-tax returns by taxpayers whose accounts are audited, to a later date in October 2016, so as to remove inconvenience and facilitate compliance where the last date for declarations under the Income Declaration Scheme 2016 coincided with the original filing due date for Assessment Year 2016-17.