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    <title>Order Under Section 119 of the Income-tax Act, 1961 - Extension of due date for furnishing audit report.</title>
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    <description>An order under Section 119 extends the deadline for furnishing the tax audit report required by Section 44AB for assessees not subject to transfer pricing report obligations, shifting the due date from late September to late November; it also clarifies that tax audit reports filed in the earlier part of the year in pre-revised forms will be treated as valid.</description>
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      <description>An order under Section 119 extends the deadline for furnishing the tax audit report required by Section 44AB for assessees not subject to transfer pricing report obligations, shifting the due date from late September to late November; it also clarifies that tax audit reports filed in the earlier part of the year in pre-revised forms will be treated as valid.</description>
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