Due date extension for income-tax returns: filing and tax audit deadlines moved for affected taxpayers after law-and-order disruption Administrative extension of the income-tax return filing deadline for assessment year 2010-11 in Jammu and Kashmir under Section 119, granted due to law-and-order disruption, postpones the statutory filing date for all categories of taxpayers and aligns the deadline for furnishing the tax audit report with the revised return-filing schedule.