Due date for audit compliance extended and applies to the tax audit requirement, permitting later audit and filing compliance. The CBDT order extended the due date for furnishing income-tax returns for taxpayers whose accounts are subject to audit, and that extended due date also applies to the obligation to obtain and furnish audited accounts because the statutory 'specified date' for audit is defined by reference to the due date for filing returns.
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.
Due date for audit compliance extended and applies to the tax audit requirement, permitting later audit and filing compliance.
The CBDT order extended the due date for furnishing income-tax returns for taxpayers whose accounts are subject to audit, and that extended due date also applies to the obligation to obtain and furnish audited accounts because the statutory "specified date" for audit is defined by reference to the due date for filing returns.
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