Order

[f.no. 225/163/2012/ita-ii]

Dated 31-7-2012

On consideration of the reports of disturbance of general life caused due to failure of power and further in consideration of the fact that the e-filing of returns for a specified category of individuals and HUF has been made mandatory, 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 2012-13 to 31st August 2012 in respect of assessees who are liable to file such returns by 31st July 2012 as per provisions of section 139 of Income Tax Act, 1961.

Due date extension for mandatory e-filing granted under Section 119 following power disruption to facilitate timely tax compliance. The Central Board of Direct Taxes, invoking Section 119 of the Income Tax Act, 1961, extends the due date for filing returns for Assessment Year 2012-13 to accommodate assessees and HUFs required to e-file who were affected by a failure of power, applying to those otherwise liable to file by the original statutory date under section 139.