Extension of due dates for furnishing of return of income/loss and obtaining of Tax Audit Report by Company assessees for assessment year 1992-93 - S.O.258 - Income Tax Act, 1961
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Extension of due dates for company tax returns and tax audit reports: filing deadlines deferred to a later date. The Central Board of Direct Taxes directed that, for company assessees whose return of income/loss or requirement to obtain a Tax Audit Report fell on the last day of December for the specified assessment year, those specified due dates shall be deemed extended to the last day of the following month, thereby providing temporary administrative relief for filing and audit compliance deadlines.
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.
Extension of due dates for company tax returns and tax audit reports: filing deadlines deferred to a later date.
The Central Board of Direct Taxes directed that, for company assessees whose return of income/loss or requirement to obtain a Tax Audit Report fell on the last day of December for the specified assessment year, those specified due dates shall be deemed extended to the last day of the following month, thereby providing temporary administrative relief for filing and audit compliance deadlines.
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