ORDER

DATED 30-9-2011

On consideration of the reports of disturbance of general life caused due to earthquake in the State of Sikkim, the Central Board of Direct Taxes, in exercise of powers conferred under section 119 of the Income-tax Act, 1961, hereby extends the 'due date' of filing of returns of income for the Assessment Year 2011-12, from 30th September 2011 to 31st October 2011 in respect of assessees assessed at Sikkim. Accordingly, the 'specified date' for Tax Audit report as prescribed under section 44AB of the Income-tax Act, is also extended to 31st October 2011.

[F.NO.225/72/2010/ITA-II]

Tax filing deadline extension for Sikkim assessees after earthquake disruption, also extending the tax audit submission date. The Central Board of Direct Taxes invoked its Powers to Extend Deadlines under the income-tax statute to extend the due date for filing income-tax returns for assessment year 2011-12 for assessees in Sikkim from 30 September 2011 to 31 October 2011, and concurrently extended the specified date for filing the tax audit report under the statutory tax audit regime to 31 October 2011 in view of earthquake-related disruption.