CBDT has extended the due date for filing Income Tax Returns & Audit Reports from 15th October 2018 to 31st October 2018. However, there shall be no extension of the due date for purpose of Explanation 1 to Section 234A (Interest for defaults in furnishing return) of the Act and the assessee shall remain liable for payment of interest as per provisions of section 234A of the Act

F.No. 225/358/2018/ITA.II

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

 

North-Block, ITAM Division

New Delhi, the 8^th of October, 2018

Order under Section 119 of the Income–tax Act, 1961

 

On consideration of representations from various stakeholders for further extension of due date being 30th September, 2018 for purpose of filing return of income as well as various reports of audit pertaining to Assessment Year 2018-2019 for assessees covered under clause (a) of Explanation 2 of section 139(1) of the Income-tax Act, 1961 (Act), the Board, in partial modification of its order dated 24.09.2018 in file of even number, hereby, further extends the due date for filing of return of income and reports of audit pertaining to Assessment Year 2018-2019 from 15th October, 2018 to 31St October, 2018. However, as specified in earlier order dated 24.09.2018, assessees filing their return of income within the extended due date shall be liable for levy of interest as per provisions of section 234A of the Act.