circular no. 21/2024 extension of due date for furnishing belated/revised return of income for the assessment year 2024 25 in certain cases

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

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Circular No. 21/2024 New Delhi, dated 31 st December, 2024

Subject: - Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases- reg.

The Central Board of Direct Taxes ('the CBDT'), in exercise of its powers under section 119 of the Income-tax Act,1961 ('the Act'), extends the last date for furnishing belated return of income under sub-section (4) of section 139 of the Act or for furnishing revised return of income under sub-section (5) of section 139 of the Act for the Assessment Year 2024-25 in the case of resident individuals from 31 st December, 2024 to 15th January, 2025.

/s~/ (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. Chairman (CBDT)& All Members of CBDT
4. All Pro CCsIT/CCsITlPr. DGsIT/DGsIT
5. All Joint Secretaries/CsIT, CBDT
6. DirectorslDeputy SecretarieslUnder Secretaries of CBDT .;r. Web Manager, with a request to place the order on official Income-tax website
7. CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely
8. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in
9. The Institute of Chartered Accountants of India, IP Estate, New Delhi
10. All Chambers of Commerce
11. The Guard File

f~,~~~ (Dr. Cast~ Ja~aprakash.T) Under Secretary to the Government of India