Extension of tax return due-date: applies to assessees required to file under clause (a) of Explanation 2 to section 139. The circular clarifies that the previously issued extension of the income-tax return due-date applies to all assessees required to file their return by 30th September, 2016 under clause (a) of Explanation 2 to sub-section (1) of the Income-tax Act, 1961, reiterating applicability of the orders dated 9th and 14th September, 2016 (F. No. 225/195/2016/ITA.II).