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    <description>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.</description>
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      <description>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.</description>
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