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CBDT extended the deadline for filing Form 56F (report of accountant) under section 10AA(8) read with section 10A(5) of Income Tax Act for AY 2024-25 to March 31, 2025. The extension was granted under section 119(2)(b) to address difficulties faced by taxpayers in meeting the original deadline specified under section 44AB. This administrative relief applies specifically to reports required from taxpayers claiming deductions for profits and gains from Special Economic Zone (SEZ) units, providing additional time for compliance with statutory requirements while maintaining regulatory oversight.
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