Extension of due date for filing income-tax returns and audit reports, while interest for delayed filings continues to apply. The administrative order extends the due-date for filing income-tax returns and required audit reports for the specified category of assessees, shifting the filing deadline to a later date in response to representations about practical difficulties; the extension is limited to the filing deadline and does not affect the continuing operation of statutory interest liabilities for defaults in furnishing 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 due date for filing income-tax returns and audit reports, while interest for delayed filings continues to apply.
The administrative order extends the due-date for filing income-tax returns and required audit reports for the specified category of assessees, shifting the filing deadline to a later date in response to representations about practical difficulties; the extension is limited to the filing deadline and does not affect the continuing operation of statutory interest liabilities for defaults in furnishing returns.
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