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    <title>Extension of due date for furnishing return of income for the Assessment Year 2022-23</title>
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    <description>The Central Board of Direct Taxes, exercising its administrative powers under the Income-tax Act, extends the due date for furnishing the return of income for assessees covered by the Explanation to sub-section (1) of section 139, aligning the return-filing deadline with the earlier extension of audit report timelines and thereby moving the statutory filing date for that class of audited taxpayers for the Assessment Year 2022-23.</description>
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      <description>The Central Board of Direct Taxes, exercising its administrative powers under the Income-tax Act, extends the due date for furnishing the return of income for assessees covered by the Explanation to sub-section (1) of section 139, aligning the return-filing deadline with the earlier extension of audit report timelines and thereby moving the statutory filing date for that class of audited taxpayers for the Assessment Year 2022-23.</description>
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