Extension of income tax filing due date: return and audit report deadline moved to end of October to aid GST transition. The Central Board of Direct Taxes, under section 119 of the Income tax Act, extends the due date for filing the return of income and prescribed audit reports for assessees covered by clause (a) of Explanation 2 to sub section (1) of section 139 from 30th September, 2017 to 31st October, 2017 to accommodate GST related transition and ease compliance.