Extension of return filing deadline due to unavailability of forms, penalties and interest to be waived where extension granted. Income-tax Officers must extend the time for furnishing returns of income and net wealth where new forms are not available, and no penalty under section 271(1)(a) or section 18(1)(a) of the Wealth-tax Act will arise if the return is filed within the extended time. Interest under section 139 should not be charged for the extension period; officers are to waive such interest under rule 117A(v) of the I.T. Rules, 1962, obtaining prior approval of the Inspecting Assistant Commissioner where the interest to be waived exceeds the proviso limit.