Extension of due date for furnishing return of income for audit cases for AY 2022-23
F. No. 225/49/2021/1TA-1
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
Circular No. 20/2022
New Delhi, dated 26th October 2022
Subject: – Extension of due date for furnishing return of income for the Assessment Year 2022-23-reg.
In consequence to extension of due date for various reports of audit in the case of assessees referred in clause (a) of Explanation 2 to sub-section (I) of section 139 of the Act to 07th October 2022 by Circular No. 19/2022 dated 30.09.2022, Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act,1961 (Act), extends the due date of furnishing of Return of Income under sub-section (1) of section 139 of the Act for the Assessment Year 2022-23, which is 31st October 2022 in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, to 071h November, 2022.
(Ravinder Maini)
Director to the Government of India
Director to the Government of India
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