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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Extension of audit filing deadline: specified date for audit report submission extended to alleviate taxpayer filing difficulties.</h1> CBDT announced an administrative extension of the specified date for the filing of audit reports under the Income-tax Act for Assessment Year 2024-25 due to taxpayer difficulties, communicated by Circular No. 10/2024 in F.No. 225/205/2024-ITA-II dated 29.09.2024 and published on the official income tax website to allow additional time for compliance with audit reporting obligations.

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