Extension of return filing due date for specified category of assessees under section 139(1) to a later deadline. The Central Board of Direct Taxes, invoking powers under section 119, grants an extension of the due date under sub-section (1) of section 139 for furnishing return of income for the Assessment Year 2024-25 for assessees referred to in clause (a) of Explanation 2 to that sub-section, moving the earlier deadline to a later date specified in the circular.