The Central Board of Direct Taxes (CBDT) has issued Circular No. 21/2024, extending the due date for filing belated and revised income tax returns for Assessment Year 2024-25.
Key Details of the Extension:
- Applicability: Resident individuals filing:
- Belated Returns under Section 139(4) of the Income-tax Act, 1961.
- Revised Returns under Section 139(5) of the Income-tax Act, 1961.
- Original Deadline: 31st December 2024
- Extended Deadline: 15th January 2025
