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    <title>Order under Section 119 of the Income Tax Act, 1961.</title>
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    <description>Extension of the due date for filing income tax returns is directed for assessees mandatorily required to e file whose original statutory filing date fell on 31 July; the tax administration, invoking powers under Section 119 in light of power failures disrupting general life, shifts the operative filing deadline for that category to a later specified date as an administrative instruction.</description>
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