circular no. 13/2024 extension of due date for furnishing return of income for the assessment year 2024 25

F. No. 225/205/2024/ITA-II Government of India Ministry ·of Finance Department of Revenue Central Board of Direct Taxes

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Circular No.13 /2024 New Delhi, dated 26th October, 2024

Subject: - Extension of due date for furnishing return of income for the Assessment Year 2024-25- reg.

The Central Board of Direct Taxes (CBDT), in exercise of its powers under section 119 of the Income-tax. Act,1961 ('the 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 2024-25 in the case of assessees referred to in clause (a) of Explanation 2 to sub-section ( 1) of section 13 9 of the Act, which is 3 1' 1 October, 2024 to 15th November, 2024.

(Dr. Castro Jayaprakash.T) Under Secretary to the Government of India

Copy to:

1. PS to F.M./ PS to MoS (F}
2. PS to Revenue Secretary
3. Chainnan (CBDT)& AU Members of CBDT
4. All Pr. CCsIT/CCsIT/Pr. DGslT/DGsIT
5. All Joint Secretaries/CsIT, CBDT
6. Directors/Deputy Secretaries/Under Secretaries of CBDT
7. Web Manager, with a request to place the order on official Income-tax. website
8. CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely
9. JCIT, Data Base Cell for placing it on irsofticersonline.gov.in
10. The Institute of Chartered Accountants of India, IP Estate, New Delhi
11. All Chambers of Commerce
12. The Guard ~

(Dr. [unclear in source].T) Under Secretary to the Government of India