circular no. 18/2024 extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92e for the ay 2024 25

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F. No. 225/205/2024I1TA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** Circular No. 18/2024 New Delhi, dated 30th November, 2024 Subject: - Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the A Y 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 (I) of section 139 of the Act for the Assessment Year 2024-25 in the case of assessees referred to in clause (aa) of Explanation 2 to sub-section (1) of section 139 of the Act, which is 30th November, 2024 to 15th December, 2024. <tl- ;' (Dr. C~tro Jayaprakash. T) Under Secretary to the Government of India Copy to: 1. PS to F.M .I PS to MoS (F) 2. PS to Revenue Secretary 3. Chairman (CBDT)& All Members ofCBDT 4. All Pro CCsIT/CCsIT/Pr. DsGIT/DsGIT 5. All Joint Secretaries/CsIT, CBDT 6. Directors/Deputy Secretaries/Under Secretaries of CBDT vr Web Manager, with a request to place the order on official Income-tax website 8. CIT (M&TP), Official Spokesperson ofCBDT with a request to publicize widely 9. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in 10. The Institute of Chartered Accountants of India, IP Estate, New Delhi II . All Chambers of Commerce 12. The ~ File l .~\\~h (Dr. Castro Jayaprakash. T) Under Secretary to the Government of India