Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The circular extends the due date for furnishing return of income for the Assessment Year 2024-25 from 31st October 2024 to 15th November 2024 for assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961. The Central Board of Direct Taxes (CBDT) exercised its powers u/s 119 of the Act to grant this extension.
The circular extends the due date for furnishing return of income for the Assessment Year 2024-25 from 31st October 2024 to 15th November 2024 for assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961. The Central Board of Direct Taxes (CBDT) exercised its powers u/s 119 of the Act to grant this extension.
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