Extension of due date for belated and revised income tax returns - resident individuals granted additional filing time. The Central Board of Direct Taxes, exercising powers under section 119 of the Income tax Act, extends the last date for furnishing belated returns under sub section (4) of section 139 and revised returns under sub section (5) of section 139 for resident individuals, moving the prior deadline to a later specified date and directing that the extended date be treated as the operative filing deadline for those taxpayers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of due date for belated and revised income tax returns - resident individuals granted additional filing time.
The Central Board of Direct Taxes, exercising powers under section 119 of the Income tax Act, extends the last date for furnishing belated returns under sub section (4) of section 139 and revised returns under sub section (5) of section 139 for resident individuals, moving the prior deadline to a later specified date and directing that the extended date be treated as the operative filing deadline for those taxpayers.
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