I-T - Due Date for furnishing Audit Reports - CBDT Order
CBDT vide Order dated 26.09.2013 had ordered,
“CBDT in exercise of power under sec 119(2)(a) of the IT Act, 1961 read with Sec 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 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.”
Now, by an Order yesterday, the CBDT clarified,
In exercise of powers conferred under section 119 of the Income-tax 1961, the Central Board of Direct Taxes, in continuation to order u/s 119 dated 26.09.2013 in F.No. 225/117/2013/1TA.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.
CBDT Order in F.No. 225/117/2013-ITA.II., Dated: October 24, 2013