Extension of Due Date - Tax Audit Report-AY 2014-15 - From 30.09.2014 to 30.11.2014

Extension of due date for obtaining and furnishing Tax Audit Report for AY 2014-15 from 30.09.2014 to 30.11.2014

Order, F.No.133/24/2014-TPL, dated 20th August, 2014

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

In exercise of power conferred by Section 119 of the Income-tax Act (‘the Act’), the Central Board of Direct Taxes (CBDT) hereby extends the due date for obtaining and furnishing of the report of audit under section 44AB of the Act for Assessment Year 2014-15 in case of assessees who are not required to furnish report under section 92E of the Act from 30th day of September, 2014 to 30th November, 2014.

2. It is further clarified that the tax audit report under section 44AB of the Act filed during the period from 1st April, 2014 to 24th July, 2014 in the pre-revised Forms shall be treated as valid tax audit report furnished under section 44AB of the Act.

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Source: Income Tax.

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Accepting return of income during normal office hours on 26th July and 27th July 2014.

Order, F. No. 225/121/2014/ITA.II, dated 24th July, 2014

Order under Section 119(1) of the Income tax Act, 1961

The due date for filing of return of income within the meaning of Explanation 2(c) to section 139(1) of the Income Tax Act, 1961 is 31st July 2014.  The Income tax authorities are hereby directed that for the convenience of the taxpayers, arrangements be made for accepting the returns of income during normal office hours on 26th July and 27th July 2014, being Saturday and Sunday respectively. This direction is issued by the Central Board of Direct Taxes in exercise of powers conferred under section 119 of the Income Tax Act, 1961.

Special arrangements may also be made by way of opening additional receipt counters, wherever required, on 26th, 27th, 28th, 30th and 31st July, 2014 to facilitate the taxpayers in filing their returns of income conveniently and in a timely manner. These instructions may be given wide publicity.

Source: Income Tax.

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Orders passed under Section 264 of the Income Tax Act - Administrative Supervision

Instruction No. 11/2014, F.No. 279/Misc./M-115/2013-ITJ, dated 16th May, 2014.

Orders passed under Section 264 of the Income Tax Act - Administrative Supervision – Reg.

Under Section 264 of the Income Tax Act, 1961 (hereinafter referred to as the Act), the Commissioner of Income Tax (CIT) may, either of his own motion or on an application made by the assessee, revise an order passed by an authority subordinate to him. The CIT may, before revising such, order, make enquiry or cause such enquiry to be made and subject to the provisions of the Act, pass such order which is not prejudicial to the assessee.

2. The statutory function under section 264 of the Act performed by the CIT is required to be reported by the CIT and also appraised by the supervisory Officers. Therefore, it has been decided to issue the following guidelines to be complied forthwith in respect of orders passed under Section 264 of the Act:-

a) The CIT shall prepare a brief of the orders passed under Section 264 of the Act and report the same to the Principal Chief Commissioner of Income —Tax/ Chief Commissioner of Income —

Tax (CCIT) in the monthly DO letter along with a copy of such order.

b) The Pr. CCIT/ CCIT shall report the number of orders passed under section 264 of the Act by the CsIT under his/her jurisdiction along with his/her observation in relation to any order, if deemed fit, to the Zonal Member of the CBDT in the monthly DO letter. The Pr. CCIT/CCIT shall also communicate his/her observation to the CIT.

3. The above Instruction may be brought to the knowledge of all concerned.

4. Hindi version of the Instruction will follow.

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Source:Income Tax.

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Income Tax Offices to remain open on 29th, 30th and 31st March 2014

Order, F.No.225/138/2014/ITA.II, dated 24th March, 2014

Order under Section 119(1) of the Income tax Act, 1961

The Financial Year 2013-14 closes on 31.3.2014. In view of closer of office on 29th and 30th of March being Saturday and Sunday, and also on 31st March at some stations being Gudi Padava, Ugadi etc., the field Income Tax Offices through-out India shall remain open and the receipts counters shall also work during normal office hours on 29th, 30th and 31st of March, 2014. This direction is issued for administrative convenience by the Central Board of Direct Taxes in exercise of powers conferred under section 119 of the Income Tax Act, 1961.

Special arrangements may also be made by way of opening additional receipt counters, wherever required on 29th, 30th and 31st March 2014 to facilitate filing of return of income and other related work of tax payers. These instructions may be given wide publicity.

Source: Income Tax - India.

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Reconstitution of DRPs at specified areas of Jurisdiction

Section 144C of the Income-Tax Act, 1961 - Dispute Resolution Panel - Reference to - Reconstitution of DRPs at Specified Areas of Jurisdiction

Order No.6/FT&TR/2013 [F.NO.500/15/2011-FT&TR-I], dated 04-11-2013

In exercise of powers conferred by clause (a) of sub-section (15) of Section 144C of the Income-tax Act, 1961 (43 of 1961) r/w Income-tax (Dispute Resolution Panel) Rules, 2009, as amended by Notification No. 33/2012 (F.No. 133/13/2012-SO(TPL)/SO 1967 (E) dated 24-08-2012, the Central Board of Direct Taxes hereby constitutes the Dispute Resolution Panel at the area of jurisdiction given under column (2) of the Table below comprising of three Commissioners of Income Tax as Members of the Panel as per corresponding column (3) of the said Table. The Commissioner of Income Tax mentioned in column-4 of the Table shall function as a Reserve Member to the Panel mentioned in column-2 of the Table in accordance with Rule 3(3) of the Income Tax (Dispute Resolution Panel) Rules, 2009.

TABLE

S. No.	Areas of Jurisdiction	Members of Panel	Reserve Member of Panel
(1)	(2)	(3)	(4)
1.	Delhi-III	Commissioner of Income-tax (A) -XX, Delhi Commissioner of Income-tax (A) -XXV, Delhi Commissioner of Income-tax (A) -XXIX, Delhi	Commissioner of Income-tax -XVI, Delhi
2.	Mumbai-III	Commissioner of Income-tax (A) -XI, Mumbai Commissioner of Income-tax (A) -XXII, Mumbai Commissioner of Income-tax (A) -XXXII, Mumbai	Commissioner of Income-tax -XXII, Mumbai

2. The members of DRP shall perform such duties in addition to their regular duties, till the time of issuance of direction with respect to the said draft order.

This order will be effective from 04-11-2013.

3. This issues with the approval of Chairperson CBDT.

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Source:Income Tax Department- India.

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Specified DRPs to exercise powers and perform functions in respect of specified cases or class or cases

Section 144C of the Income-Tax Act, 1961 - Dispute Resolution Panel - Reference to - Specified DRPs to exercise powers and perform functions in respect of Specified Cases or Class or Cases - Supersession or Order No. 2/JS/(FT&TR-II)/2011, dated 24-3-2011

Order No.5/FT&TR/2013, [F.NO.500/15/2011-FTD-I], dated 04-11-2013

In supersession of Order No. 2/JS(FT&TR-II)/2011, dated 24th March, 2011 and in exercise of the powers conformed under section 144C of the Income Tax Act, 1961 read with Income Tax (Dispute Resolution Panel) Rules, 2009 as amended by Notification No. 33/2012 (F.No. 133/13/2012-SO(TPL)/SO 1967 (E), dated 24-8-2012 and keeping in view the workload and efficient functioning of Dispute Resolution Panel (DRPs) at Headquarters Delhi and Mumbai, the Central Board of Direct Taxes hereby directs that the following DRPs shall exercise the powers and perform the functions in respect of such cases or class of cases specified in the corresponding entries in the column mentioned against them:

S. NO.	Head Quarters	Name of the DRP	Jurisdiction	Cases or classes of case
1.	Delhi	Delhi, DRP-1	(i) NCT of Delhi	In the case(s) of eligible assessee covered u/s 144C of the Income Tax Act, 1961 with the name starting with alphabets A-M of NCT of Delhi.
2.	Delhi	Delhi, DRP-II	(i) NCT of Delhi (ii) Uttarakhand	In the case(s) of eligible assessee covered u/s 144C of the Income Tax Act, 1961 with the name starting with alphabets N-Z except alphabet S of NCT of Delhi and all cases of State of Uttarakhand.
3.	Delhi	Delhi, DRP-III	(i) NCT of Delhi (ii) Uttar Pradesh (iii) Rajasthan (iv) North West Region (NWR)	In the case(s) of eligible assessee covered u/s 144C of the Income Tax Act, 1961 with the name starting with alphabet S of NCT of Delhi and all cases of Uttar Pradesh, Rajasthan and the North West Region (NWR).
4.	Mumbai	Mumbai, DRP-I	Mumbai	In the case(s) of eligible assessee covered u/s 144C of the Income Tax Act, 1961 with the name starting with alphabets A, E, I, K & M.
5.	Mumbai	Mumbai, DRP-II	Mumbai	In the case(s) of eligible assessee covered u/s 144C of the Income Tax Act, 1961 with the name starting with alphabets N, O, Q, R, S, V, W, X, Y&Z.
6.	Mumbai	Mumbai, DRP-III	Mumbai	In the case(s) of eligible assessee covered u/s 144C of the Income Tax Act, 1961 with the name starting with alphabets B, C, D, F, G, H, J, L, P, T&U.

2. This issues with the approval of Chairperson, CBDT.

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Source: Income Tax Department- India.

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Electronic furnishing of Audit Reports and corresponding ITRs extended upto 31.10.2013

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 30^th 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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Source: Income Tax Department- India.

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Extension of Income Tax Office Hours on 30th September 2013.

Order, F.No.225/117/2013/ITA.II, dated 30th September, 2013

Extension of Income Tax Office Hours on 30th September 2013

In order to facilitate assessees to comply with part (a) of CBDTs Order in F.No.225/117/2013/ITA.II, dated 26.09.2013, all CCsIT/ DsGIT are hereby directed that all Income Tax Offices shall remain open till 8:00 p.m on 30.09.2013, for the convenience of taxpayers, who wish to file Report of Audit manually for Assessment Year 2013-14, as per said Order.

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Source: Income Tax Department- India.

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Due-Date for Filing Returns of Income in Gujarat extended upto 14th October 2013

CBDT vide order u/s 119 dated 30/09/2013 has extended the ‘due date’ for filing of ITR from 30/09/2013 to 14/10/2013 in the case of Income tax assessees in the State of Gujarat.

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

Order, F.No.225/117/2013/ITA.II, dated 30th September, 2013

Extension of Due Date for Filing of Returns in cases of Income tax assessees in the state of Gujarat

On consideration of reports of dislocation of general life caused due to recent heavy rains and floods in the State of Gujarat, the Central Board of Direct Taxes, in exercise of powers conferred under Section 119  of the Income-tax Act, 1961, hereby extends the ‘due-date’ for filing Returns of Income from 30th September, 2013 to 14th October, 2013, in cases of Income-Tax Assessees in the State of Gujarat, who are liable to file their Income Tax Returns by 30th September, 2013.

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Source: Income Tax Department- India.

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CBDT has relaxed the requirement of furnishing the Report of Audit electronically for AY 2013-14

CBDT vide order u/s 119 dated 26/09/2013 has relaxed the requirement of furnishing the Report of Audit electronically for AY 2013-14 for assessees who are presently finding it difficult to upload the same in the system.

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

Order, F.No.225/117/2013/ITA.II, dated 26th September, 2013

CBDT in exercise of power under section 119(2)(a) of the IT Act, 1961 read with Section 139 and Rule 12, has decided to relax the requirement of furnishing the Report of Audit electronically as prescribed under the proviso to sub-rule(2) of Rule 12 of the IT Rules for the Assessment Year 2013-14 as under-

(a) The assesses, who are presently finding it difficult to upload the prescribed Reports of Audit (as referred to above) in the system electronically may also furnish the same manually before the jurisdictional Assessing Officer within the prescribed due date.

(b) The said Report of Audit should however be furnished electronically on or before 31.10.2013.

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Source: Income Tax Department- India.

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Extension of due date for filing of Returns of Income from 31.07.2013 to 05.08.2013

Order under Section 119 of the Income Tax Act, 1961

F.No.225/117/2013/ITA.II, dated 31.07.2013

The Central Board of Direct Taxes, in exercise of powers conferred under Section 119 of the Income Tax Act, 1961, hereby extends the ‘due-date’ for filing Returns of Income from 31^st July, 2013 to 5^th August, 2013.

Click here to download the complete text of the above Order in PDF Format.

Source:Income Tax Department- India.

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Due Date for Filing the Returns of Income extended for the State of Uttarakhand

Order under Section 119 of the Income Tax Act, 1961

F.No.225/117/2013/ITA.II, dated 23.07.2013

Considering the large-scale devastation due to recent Natural Calamity in the State of Uttarakhand, the Central Board of Direct Taxes, in exercise of powers conferred under Section 119 of the Income Tax Act, 1961, hereby extends the ‘due-date’ for filing Returns of Income required to be furnished by 31^st July, 2013 to 31^st October, 2013, in respect of income-tax assessees residing or assessed in the State of Uttarakhand

Click here to download the complete text of the above Order in PDF Format.

Source: Income Tax Department- India.

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Income Tax Offices across India to remain open on 30.03.2013 and 31.03.2013

ORDER, [F. No. 225/45/2013/ITA.II], Dated 13^th March, 2013

Order under Section 119(1) of the Income Tax Act, 1961.

The Financial Year 2012-13 closes on 31-3-2013. In view of holidays on 27^th and 29^th of March and thereafter, on 30^th and 31^st March, being Saturday and Sunday it is directed that all the Income-tax Offices through out India shall remain open and the receipts counters shall also work during normal office hours on 30^th and 31^st of March 2013. The direction is issued for administrative convenience by the Central Board of Direct Taxes in exercise of powers conferred under section 119 of the Income-tax Act, 1961.

Special arrangements may also be made by way of opening additional receipt counters, wherever required on 30^th and 31^st March 2013 to facilitate filing of return of income and other related work of tax payers. These instructions may be given wide publicity.

Click here to download the complete text of the above Order in PDF Format.

Source:Income Tax Department- India.

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