E-filing date of income returns and audit reports of some taxpayers extended to 31st October

The deadline for e-filing of income returns and audit reports for a special category of taxpayers – assessed under section 44AB of the Income Tax Act – has been extended by the government to 31st October of this year.

Earlier, the taxpayers had to file their returns by 30th September.

The Central Board of Direct Taxes (CBDT) in a statement issued today has said, "In order to avoid discrimination between taxpayers residing in different jurisdictions and to be fair to all and also in view of paucity of time to approach Supreme Court by way of Special Leave Petition, government has decided that across the country all returns of income and audit reports under section 44AB which were due for e-filing by September 30, 2015, may now be filed by October 31, 2015."

As published in an Economic Times report, the apex policy-making body of the Income Tax department said that the issue of extension of last date for e-filing return of income tax and audit reports has been the subject matter of litigation in various High Courts across India.

"While some High Courts have ruled in favour of the extension of due date, some others have ruled otherwise," it said.

The move, as informed by the officials, has come after the Punjab and Haryana High Court had ruled against the I-T department on 28th September and asked the CBDT to extend the deadline.

The section 44AB of the I-T Act talks about the provisions relating to those taxpayers who are required to get their accounts audited from a Chartered Accountant (CA). The audit under section 44AB aims to ascertain the compliance of various provisions of the said law.

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