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    <title>Income-tax Act, 1961 : Order under section 119 : Extension of due date for obtaining tax audit report under section 44AB as well as for filing returns up to March 31, 2006 for assessees in Jammu and Kashmir</title>
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    <description>An administrative order under section 119 extends the due date for obtaining the tax audit report required by section 44AB and for filing income tax returns that were due on 31 October 2005, moving both obligations to 31 March 2006 for assessees in Jammu and Kashmir due to earthquake devastation.</description>
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