Due date extension for income-tax returns under section 119: filing and tax-audit deadline extended to mid-October. The Central Board of Direct Taxes, invoking powers under section 119 of the Income Tax Act, 1961, extends the due date for filing income-tax returns for Assessment Year 2010-11 from 30 September 2010 to 15 October 2010 due to floods and heavy rains; the due date for submission of the tax audit report under u/s 44AB is similarly extended to 15 October 2010.