Extension of Timelines for filing of various reports of Audit for Assessment Year 2024-25

Circular No. 10 / 2024

Circular Date: 29th September 2024

Applicable Period: Financial Year 2023-24

Relevant Act / Rule: Income Tax Rules, 1962

Due Date to furnish Tax Audit Report in for FY 23-24 for following assessee has been extended from 30th September 2024 to 7th October 2024:

 

Where the assessee other than an assessee referred to in clause (aa) is

  1. A company; or
  2. A person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or
  3. A partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force [or the spouse of such partner if the provisions of section 5A applies to such spouse],

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