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    <title>CBDT extends due date for filing return of income in the case of an assessee withrequirement to furnish report referred to in section 92E, for AY 2024-25</title>
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    <description>CBDT issued Circular No. 18/2024 (F.No.225/205/2024/ITA-II) dated 30.11.2024 extending the due date to 15th December of the assessment year for assessees required to furnish a transfer pricing report under section 92E; the original due date for filing the return of income under the filing provision was the 30th of November for AY 2024-25.</description>
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