Circular No. 10/2024

F. No. 225/205/2024/ITA-ll

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

New Delhi, dated 29th September, 2024

SUbject: - Extension of timelines for filing of various reports of audit for the Assessment Year

2024-25- reg.

On consideration of difficulties faced by the taxpayers and other stakeholders in electronic filing of various reports of audit under the provisions of the Income-tax Act,1961 (Act), the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Act, extends the specified date of furnishing of report of audit under any provision of the Act for the Previous Year 2023-24, which was 30th September, 2024 in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, to 071h October, 2024.

(Dr. CaMro Jayaprakash. T)

Under Secretary to the Government of India

Copy to:

1. PS to F.M.I PS to MoS (F).

2. PS to Revenue Secretary.

3. Chairman (CBDT)& All Members ofCBDT.

4. All Pr. CCsIT/CCsITlPr. DGsIT/DGsIT.

5. All Joint Secretaries/CsIT, CBDT.

6. Directors/Deputy Secretaries/Under Secretaries ofCBDT.

7. Web Manager, with a request to place the'order on official Income-tax website.

8. CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely.

9. JCIT, Data Base Cell for placing it on irsofficersoniine.gov.in.

10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.

11 . All Chambers of Commerce.

12. The Guard File.

(Dr. CaMro Jayaprakash. T)

Under Secretary to the Government of India