CBDT extends due date of filing returns to 30th November

CBDT press release 26 09 2014

The CBDT, vide notification no. 33/2014 has revised the forms for filing tax audit report wef July 25, 2014. Further, the due date for filing of tax audit report (in respect of assessees who are not required to furnish report under Section 92E) has been extended to November 30, 2014 vide Order (F.No.133/24/2014-TPL), dated 20-8-2014.

Now, the CBDT has extended the due date of filing return from September 30, 2014 to November 30, 2014 for all purposes. However, the assessee shall be liable to interest under Sec. 234A for filing of return of income after September 30, 2014.

The extension is only applicable to assessees who are liable for tax audit or is a working partner of a firm liable to tax audit.

 

Due Date of e-furnishing tax audit report extended

Due date for e-furnishing of tax audit report under Section 44AB for AY 2014-15 extended to 30-11-2014

August 21, 2014

SECTION 119 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – INSTRUCTIONS TO SUBORDINATE AUTHORITIES – EXTENSION OF DUE DATE FOR OBTAINING AND FURNISHING OF REPORT OF AUDIT UNDER SECTION 44AB FOR A.Y. 2014-15 IN CASE OF ASSESSEES WHO ARE NOT REQUIRED TO FURNISH REPORT UNDER SECTION 92E FROM 30-9-2014 TO 30-11-2014

ORDER [F.NO.133/24/2014-TPL], DATED 20-8-2014

In exercise of power conferred by section 119 of the Income-tax Act (‘the Act’), the Central Board of Direct Taxes (CBDT) hereby extends the due date for obtaining and furnishing of the report of audit under section 44AB of the Act for Assessment Year 2014-15 in case of assessees who are not required to furnish report under section 92E of the Act from 30th day of September, 2014 to 30th November, 2014.

2. It is further clarified that the tax audit report under section 44AB of the Act filed during the period from 1st April, 2014 to 24th July, 2014 in the pre-revised Forms shall be treated as valid tax audit report furnished under section 44AB of the Act.