CBDT extended due date for filing audit report u/s 10AA by units in SEZs for AY 2023-24
Circular No. 18 of 2023
F. No. 370142/40/2023-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Dated the 20th October, 2023
On consideration of difficulties arising to the taxpayers and other stakeholders in timely filing of report of accountant required to be filed under clause (8) of section 10AA read with clause (5) of section 10A of the Income -tax Act, 1961 on account of notification of relevant Form 56F on 19.10.2023 and with a view to avoid genuine hardship to such cases, the Central Board of Direct Taxes, in exercise of its powers under] 19(2)(b) of the Income Tax Act, 1961 , hereby extends the due date of filing of report of the accountant as required to be filed under clause (8) of section 10AA read with clause (5) of section 10A of the Act, for Assessment Year 2023-24 from the specified date under section 44AB to 31st of December, 2023.
(Amrit Pritom Chetia)
Under Secretary to the Govt. of India
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