Extension of accountant report filing deadline to 31 December for assessment year 2023-24 to relieve filing hardship. The Central Board of Direct Taxes, invoking its power under section 119(2)(b), extends the due date for filing the report of the accountant required under clause (8) of section 10AA read with clause (5) of section 10A for assessment year 2023-24 to 31st December, 2023, in view of difficulties arising from the notification of the relevant form on 19 October 2023.
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Provisions expressly mentioned in the judgment/order text.
Extension of accountant report filing deadline to 31 December for assessment year 2023-24 to relieve filing hardship.
The Central Board of Direct Taxes, invoking its power under section 119(2)(b), extends the due date for filing the report of the accountant required under clause (8) of section 10AA read with clause (5) of section 10A for assessment year 2023-24 to 31st December, 2023, in view of difficulties arising from the notification of the relevant form on 19 October 2023.
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