circular no. 18/2023 order under section 119 of the income tax act 1961

Circular No. 1 g of 2023 F.No. 370142140/2023-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Dated the 20lh October, 2023 Order under section 119 ofthe Income-tax Act 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 I OAA read with clause (5) of section lOA 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 I OAA read with clause (5) of section lOA of the Act, for Assessment Year 2023- 24 from the specified date under section 44AB to 3]St of December, 2023. (Am~ Under Secretary to the Govt. ofIndia Copy to: I) OSD to FMJ PS to MOS (R) 2) PS to Secretary (Revenue) 3) Chairman (DT), All Members, Central Board of Direct Taxes 4) All Pr CCsITI, Pr DsGIT/DsGITICCslT 5) All Joint Secretaries/CslT, CBDT 6) ADG (PR, P&P) for necessary action. 7) DGIT (Systems), New Delhi/Bangalore, for appropriate change in the software of the System. 8) The Institute of Chartered Accountants of India, I P Estate, New Delhi-II 0002 9) CIT (Media), Official Spokesperson ofCBDT 10) Database Cell with a request to upload the order on the website www.irsofficersonline.gov.in. II) Web Manager, National Website, for uploading the Order on the website for wider publicity.