CBDT extends due date of filing of audit report in Form No. 56 u/s 10AA(8) by SEZ Units for Assessment Year 2024-25 to 31.03.2025
F. No. 300173/1112025-ITA-I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(ITA-I Division)
Circular No. 2/2025
Dated the 13th February, 2025
Sub: Extension of due date for filing of Form No. 56F under the Income-tax Act, 1961- reg.
On consideration of difficulties reported by the taxpayers and other stakeholders in timely filing of report of accountant required to be filed under sub-section (8) of section 10AA read with sub-section (5) of section 10A of the Income-tax Act, 1961 (‘the Act’) and with a view to avoid genuine hardship to such cases, the Central Board of Direct taxes, in exercise of its powers under section 119(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 sub-section (8) of section 10AA read with sub-section (5) of section 10A of the Act, for Assessment year 2024-25 from the specified date under section 44AB of the Act to 31.03.2025.
(AsIiwani Kumar)
Under Secretary to the Govt. of India
Download CBDT Circular No. 02/2025 Click Here >>
- ITAT allows exemption of Rs. 25 lakhs u/s 10(10A) to non-government employees
- PCIT has revisionary jurisdiction u/s 263 over the cases passed by the NFAC or the JAO
- Appellate court interfering with MACT finding must undertake reappreciation of evidence
- When delay is not huge & involves huge monetary liability, lenient approach to be taken
- EoGM of company can not ratify diversion of fund raised by preferential issue – SC
 for AY 2024-25 to 31.03.2025){kind=link}