Extension of due date for filing of Income-tax Returns/Tax Audit Reports in respect of Union Territory of Jammu and Kashmir - Order u/s 119 of the Income-tax Act, 1961
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Due date extension for income-tax returns under statutory administrative power grants temporal filing relief for affected assessees. An administrative order, issued under the statutory power in the Income-tax Act, extends the due date for filing income-tax returns and related tax audit reports for assessees who were required to file by the original deadline, moving that due date to a later single prescribed date; the extension is limited to temporal relief for affected assessees and does not change substantive filing obligations.
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 extension for income-tax returns under statutory administrative power grants temporal filing relief for affected assessees.
An administrative order, issued under the statutory power in the Income-tax Act, extends the due date for filing income-tax returns and related tax audit reports for assessees who were required to file by the original deadline, moving that due date to a later single prescribed date; the extension is limited to temporal relief for affected assessees and does not change substantive filing obligations.
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