Income Tax

Due date for filing audit report Form 10B/10BB for AY 2024-25 extended to 10.11.2024

Due date for filing audit report Form 10B/10BB for AY 2024-25 extended to 10.11.2024

CBDT by order u/s 119 has extended the due date for for filing audit report in Form No. 10B/10BB for AY 2024-25 to 10.11.2024

Sub: Order under section 119 of the Income-tax Act, 1961-reg.

Central Board of Direct Taxes (CBDT), by Circular No. 02/2024 dated 05.03.2024 had allowed those trusts/institutions/funds, which have furnished audit report on or before 31st October, 2023 in Form No. 10B where Form No. 108B was applicable and vice-versa, to furnish the audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of sub-section (1) of section 12A of the Income-tax Act, 1961, in the applicable Form No.10B/10BB for the assessment year 2023-24, on or before 31st March, 2024.

2 It has been brought to the notice of the CBDT that in some cases, such trusts/institutions/funds, as mentioned above, could not file the audit report in the correct prescribed form.

3. On consideration of the matter, with a view to avoid genuine hardship to those trusts/institutions/funds, for which the date of 31 March, 2024 was prescribed to furnish the audit report in the applicable Form No. 10B/10BB. by the above mentioned Circular No. 02/2024 dated 05.03.2024, the CBDT in exercise of the powers conferred under section 119 of the Act, hereby further allows such trusts/institutions/ funds to furnish such audit report in the applicable Form No. 10B/10BB on or before 10th November, 2024,

4. This issues with the approval of competent authority.

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