Extension of return filing deadline for taxpayers required to furnish transfer pricing report granted under section 119. The Central Board of Direct Taxes, exercising powers under section 119 of the Income-tax Act, 1961, extends the due date for furnishing the Return of Income under sub-section (1) of section 139 for assessees covered by clause (aa) of Explanation 2 to sub-section (1) of section 139 who are required to furnish the report under section 92E, thereby postponing the statutory filing deadline to a later specified date to enable compliance with the transfer pricing report requirement.