The Central Board of Direct Taxes (CBDT) recently extended the due date for filing tax audit reports by a month to October 31, following orders from two high courts – Rajasthan and Karnataka – of the country. This extension triggered a debate on whether the ITR filing date should also be considered extended by a month since many assume that the ‘specified date’ for filing audit reports should be one month before the due date for filing returns under Section 139(1).

The tax department, however, is yet to clarify on the matter for assessees falling under audit cases.

Meanwhile, the Gujarat High Court has asked the Central Board of Direct Taxes (CBDT) to explain why it did not extend the due date for filing Income Tax Returns (ITR), even though the audit report deadline was pushed by a mo

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