The Central Board of Direct Taxes (CBDT) has permitted Electoral Trusts to file their applications upto 30th November, 2013 in respect of Assessment Year 2014-15 for approval under clause (22AAA) of Section 2 of the Income-tax Act, 1961 (read with Para 5(a) of the Electoral Trusts Scheme, 2013).

Electoral Trust application deadline extended; approval filings permitted until the late-November cutoff for the relevant assessment year. Extension permits Electoral Trusts to submit applications for approval under the Electoral Trusts Scheme within an extended filing cutoff in late November of the calendar year preceding the assessment year, allowing additional time to comply with the Scheme's application and approval process.