The Central Board of Direct Taxes have ordered that any return of income for the assessment year 2008-09 filed electronically on 30th September 2008, in respect of which the electronic acknowledgement bears the date stamp of 1st October 2008, shall be treated as having been filed within the due date, i.e. 30th September 2008.

Accordingly, such returns of income shall be eligible for all benefits of filing of tax returns by the due date and no penal consequence shall be attracted for failure to file the return by the due date. Electronic return acknowledgement treated as timely filing, so no penalty for online income-tax returns bearing a late date stamp. Electronic income-tax returns filed electronically on the due date but whose electronic acknowledgement bears the subsequent date stamp are to be treated as filed within the due date; such returns are eligible for all benefits of timely filing and shall not attract penal consequences for failure to file by the due date.