Extension of tax return due date under section 119 for Jammu and Kashmir assessees; filing deadline deferred for affected taxpayers. The Central Board of Direct Taxes, invoking its authority under section 119, has administratively extended the due date for income-tax returns for assessees in the State of Jammu and Kashmir who were required to file under section 139(1), in response to reported dislocation of normal life; the order defers the original July filing deadline to a later date in August for affected assessees, providing temporary relief to facilitate compliance.