Extension of return filing deadline for specified audited assessees; filing date adjusted following audit report deadline extension. The Central Board of Direct Taxes, exercising its administrative powers under the Income-tax Act, extends the due date for furnishing the return of income for assessees covered by the Explanation to sub-section (1) of section 139, aligning the return-filing deadline with the earlier extension of audit report timelines and thereby moving the statutory filing date for that class of audited taxpayers for the Assessment Year 2022-23.