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Provisions expressly mentioned in the judgment/order text.
The tax authority extended the income tax return filing deadline by one day to September 16 after technical glitches and heavy traffic disrupted the e-filing portal on the original due date; filings had already exceeded 7.3 crore. The authority advised users to resolve browser/cache issues and offered support channels, but some taxpayers still reported access, payment and AIS download problems. The extension preserves the penalty-free filing window for AY 2025-26 and follows an earlier extension to September 15 prompted by structural revisions to ITR forms; the portal will undergo brief maintenance overnight on September 16.
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