https://www.taxtmi.com/article/detailed?id=9091 An administrative extension of the filing due date under Section 119 replaces the original deadline for specified taxpayers, so returns filed within the extended period count as timely for purposes of return-related provisions and entitlement to interest on refunds under Section 244A; treating such returns as belated for interest calculation under related provisions is inconsistent with the statutory limitation that administrative instructions must not be prejudicial to taxpayers. en-us Mon, 20 Apr 2020 11:15:19 +0530 Mon, 20 Apr 2020 11:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9091 An administrative extension of the filing due date under Section 119 replaces the original deadline for specified taxpayers, so returns filed within the extended period count as timely for purposes of return-related provisions and entitlement to interest on refunds under Section 244A; treating such returns as belated for interest calculation under related provisions is inconsistent with the statutory limitation that administrative instructions must not be prejudicial to taxpayers. Articles Income Tax Mon, 20 Apr 2020 11:15:19 +0530 https://www.taxtmi.com/article/detailed?id=9091