It has come to the notice of the Central Board of Direct Taxes (CBDT) that many assessees who are required to file their income tax returns by September 30, 2013 are finding it difficult to upload the report of Audit electronically as prescribed under the proviso to sub-rule (2) of Rule 12 of the IT Rules for the Assessment Year 2013-14. Therefore, the CBDT has decided to extend the time for furnishing the report of Audit electronically till October 31, 2013. However, the assessees are required to file the report of Audit manually with the jurisdictional Assessing Officer by the prescribed due date, i.e. September 30, 2013. The assessees are also required to file their returns of income electronically by the prescribed due date, i.e. September 30, 2013.

Electronic audit report filing deadline extended; manual audit report still due by prescribed due date. Extension allows electronic transmission of the report of audit under the proviso to sub rule (2) of Rule 12 of the IT Rules until October 31, 2013 to address uploading difficulties; assessees must nevertheless file the report manually with the jurisdictional Assessing Officer and file income tax returns electronically by the prescribed due date.