Extension of due date for furnishing ITR for the Assessment Year 2022-23
In Consequence of the extension of the due date for various reports of audit in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act to 7th October 2022 by Circular No. 19/2022 dated 30.09.2022, Central Board of Direct Taxes (CBDT), in the exercise of its powers under section 119 of the Income Tax Act, 1961 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 7th November 2022.
The said extension has been made vide Circular No. 20/2022 dated 26th October 2022.