<h1>CBDT Allows Electronic Filing of 2013 Tax Returns by October 31 Without Penalties u/s 139(1.</h1> The Central Board of Direct Taxes (CBDT) issued an order allowing electronic filing of income tax returns and audit reports originally due on September 30, 2013, to be submitted by October 31, 2013, without penalties, treating them as filed within the original deadline under section 139(1) of the Income-tax Act, 1961. This order provides a relaxation but does not explicitly extend the due date, leading to potential disputes regarding benefits under sections 43B and 80. The order is intended for tax authorities, not the public, and clarification is needed to confirm the extension for all purposes.