Extension of audit report filing deadline for specified assessees, allowing additional time due to electronic filing difficulties. Extension of the due date for furnishing the report of audit under the Income tax Act for the Previous Year 2021-22: the due date originally 30 September 2022 for assessees referred in clause (a) of Explanation 2 to subsection (1) of section 139 is extended to 7 October 2022 to address difficulties in electronic filing of audit reports, issued by the Central Board of Direct Taxes under its administrative powers.