CBDT Order under section 119 of the Income-tax Act, 1961 Dated
26.09.2014
The `due-date‟ for
furnishing return of income extended from 30th September, 2014 to 30th November,
2014 for the assessment year 2014-15 for all purposes of the Act, in case of an
assessee, who,
(i) is required to file his return of income by 30th
September, 2014 as per clause (a) of Explanation 2 to sub-section (1) of
section 139 of the Income-tax Act, 1961; and
(ii) is also required to get his accounts audited under
section 44AB of the Act or is a working partner of a firm whose accounts are
required to be audited under section 44AB of the Act.
There shall be no extension of the “due date” for the
purposes of Explanation 1 to section 234A (Interest for defaults in furnishing
return) of the Act and the assessees shall remain liable for payment of
interest as per the provisions of section 234A of the Act.
It is clarified that for an assessee (other than working partner of a firm which is required to obtain
and furnish tax audit report), who is required
to file its return of income by 30th September, 2014 but not required to obtain
and furnish tax audit report under section 44AB, the due date for furnishing of
return of income for assessment year 2014-15 remains as 30th September, 2014.
