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Extention of Due date for Filing Income Tax Return-Tax Audit Reports

04-08-2013 | CA Ashutosh Lohani |

The other day Central Board of Direct Taxes extended the due date of 30th July to 5th of August, 2013 for Assessment Year 2013-14. This is not the first time and certainly not the last time that the date for filing of ITR or Tax Audit report under section 44AB has been extended.

In past the date has been extended number of times to give relief to the assessee for legitimate reasons that had a bearing on timely filing of ITRs or Tax Audit Reports.

Due dates of Filing Income Tax Returns and Tax Audit Report

Under section 44AB of income tax act, the specified date for furnishing the Tax Audit report is the due date for filing of income tax return applicable to the assessee.
Due date for filing of Income Tax Returns (ITR) for various assessee is given in Explanation-1 to sub-section (1) of section 139. These dates are as under:

30th Nov of the Assessment Year               Any assessee has entered into an international transaction or specified domestic transaction

Assessee who have not entered into any an international transaction or specified domestic transaction:

30th Sep of the Assessment Year             - Company 
                                                                      
                                                                       - 
Assessee other than company if their accounts are required to be
                                                                          
audited under Income tax Act or any other law
                                                                       
- Working Partner of the firm whose accounts are required to be audited 
                                                                          under Income tax Act or any other law
30th July of the Assessment Year                Any assessee other than those listed above

Due dates Extention for Filing of ITR and Tax Audit Reports in last ten years

:

Normally all extensions have been carried out by issuing order under section 119 of the income tax act. Under this section,
Central Board of Direct Taxes can issue orders, instructions and directions to subordinate authorities for proper administration
of Income Tax Act.
The orders issued in the last ten years for extension of due dates for filing of income tax returns and specified date for furnishing
of Tax audit report under section 44AB are given hereunder. However users placing reliance on the same are advised to verify the same.

Assessment Year 2013-14

Extension of Date of Filing of I.T. returns
Da
te extended from 31-07-2013 to 05-08-2013
       

Extension of Date of Filing of I.T. returns for State of Uttarakhand
Da
te extended from 31-07-2013 to 31-10-2013                                                                    

Assessment Year 2012-13

Date of e-filing of I.T. returns for specified Individuals and HUF
Da
te extended from 31-07-2012 to 31-082012            
                                                                    

Assessment Year 2010-11

Date of filing of I.T. returns and obtaining Tax Audit reports
Clarification                                                                                                                                                                                                     

Date of filing of I.T. returns and obtaining Tax Audit reports
Da te extended from 30-09-2010 to 15-10-2010                                                                                   

Date of filing of I.T. returns and obtaining Tax Audit report s
for all categories date extended to 30-11-2010

Assessment Year 2009-10

Date of filing of I.T. returns and obtaining Tax Audit reports
in Pune, Satara, Kolhapur and Sangli District of Maharashtra
Date extended from 30-09-2009 to 31-10-2009

Assessment Year 2008-09

Date of filing of I.T. returns for non-sikkimese assessees
residing in the State of Sikkim
Date extended from 31-07-2008 to 31-10-2008
                  

Date of filing of I.T. returns and obtaining Tax Audit reports
in the State of Orisaa.
Date Extended from 30-09-2008 to 31-10-2008
                       

Date of filing of I.T. returns in the State of Jammu and Kashmir
Date extended from 31-07-2008 to 30-09-2008

Date of filing of Tax Audit Report and ITR in Bihar
Date extended from 30-09-2008 to 30-11-2008
   

Assessment Year 2007-08

Date of filing of I.T. returns in new format for those filed in 2D Form
Da te extended to 29-02-2008

Extension of Date of paper filing of I.T. returns
Due date extended from 31-10-2007 to 02-11-2007

Extension of Date of e-filing of I.T.Rs & Tax Audit Reports for 
Cos & Firms
Due date extended from 31-10-2007 to 15-11-2007

Extension of Date of filing of I.T. returns in the State of Bihar
Due date extended from 31-10-2007 to 31-12-2007

Assessment Year 2006-07

Extension of Date of filing of I.T. returns and Tax Audit Report
in the State of Gujrat
Due date extended to 31-12-2006

Extension of due date for ITR Filing, Tax Audit Report & FBT 
return for companies.
Due date extended to 30-11-2006

Extension of due date for ITR Filing and return of FBT
Due date extended to 31-10-2006

Assessment Year 2005-06

Extension of Date of filing of I.T. returns and Tax Audit Report
in the State of J&K
Due date extended to 31-03-2006

Extension for filing return of income in Maharashtra
Due date extended to 31-08-2005

F No 220/1/2005 - IT.A-II dated 27 July, 2005

Extension of due date for e-filing of ITRs through intermediaries
under section 139(1B) Due date extended to 31-08-2005

F No 220/3/2005 - IT.A-II dated 21 July, 2005

Extension for filing return of income/statements etc. in Gujrat
Due date extended to 31-08-2005

Order dated 8th July, 2005

Assessment Year 2004-05

Returns filed on 01.11.2004 will be deemed to have
been filed within due date:
Clarification

Extension of date of filing return under section 139(1),
Explanation 2(c) of the Income-tax Act, 1961

Assessment Year 2003-04

Extension of date of filing return for Companies &
Tax Audit cases: Due date extended to 30-11-2003

Specified date under section 44AB and due date of 
ITR in case of partners of firm extended to 30-11-2003

Extension of date of filing ITR u/s 139(1),
Explanation 2(c):Due date extended to 30-09-2003

Extension oof date of filing of tax Audit report
Date  extended from 30-09-2013 to 31-10-2013
       

Extention of Tax Audit Report Filing due date.
CBDT amends its Order and extends the date to 31-10-2013
without any condition of mnaual  filing

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