Extension of return filing deadline for flood-affected Kerala assessees under Section 119 granting additional time to file returns. Under Section 119 the Board extends the due date specified under Explanation 2 to section 139(1) for assessees in Kerala who were liable to file returns by the original filing deadline, postponing the filing date for that class of taxpayers affected by severe floods and thereby modifying the operative compliance date for furnishing income-tax 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.
Extension of return filing deadline for flood-affected Kerala assessees under Section 119 granting additional time to file returns.
Under Section 119 the Board extends the due date specified under Explanation 2 to section 139(1) for assessees in Kerala who were liable to file returns by the original filing deadline, postponing the filing date for that class of taxpayers affected by severe floods and thereby modifying the operative compliance date for furnishing income-tax returns.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
