Filing deadline extension for income tax returns and audit reports, but interest under Section 234A continues to apply. CBDT, by an order under Section 119, extended the due date for filing income tax returns and all audit reports for assessment year 2018-19 for assessees covered by clause (a) of Explanation 2 to section 139(1) from 30th September, 2018 to 15th October, 2018. The order clarifies there is no extension for the purpose of Explanation 1 to section 234A and assessees remain liable for interest under section 234A.