CBDT
vide order u/s 119 dated 24/10/2013 has directed that in cases where the 'due
date' of audit and corresponding income-tax returns was 30th September, 2013
and where the same are furnished electronically on or before 31st October,
2013, such reports of audit and returns of income shall be deemed to have been
furnished within the 'due date' specified u/s 139 of the Income Tax Act, 1961.
Order under
Section 119 of the Income-tax Act, 1961
Order, F.No.225/117/2013/ITA.II, dated 24.10.2013
In exercise of powers conferred under section 119 of the Income-Tax Act,
1961, the Central Board of Direct Taxes, in continuation to Order u/s 119 dated
26.09.2013 in F.No.225/117/2013/ITA.II, hereby directs that in cases where the
'due date' of furnishing reports of audit and corresponding income-tax returns
was 30th
September, 2013 and where the same are
furnished electronically on or before 31st October, 2013, such reports of audit
and returns of income shall be deemed to have been furnished within the 'due
date' prescribed under Section 139 of the Income-Tax Act, 1961.
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