In light of the challenges reported by taxpayers and other stakeholders in meeting the deadline for filing the accountant’s report under sub-section (8) of section 10AA (Form 56F), read with sub-section (5) of section 10A of the Income-tax Act, 1961 (‘the Act’), and to prevent genuine hardship in such cases, the Central Board of Direct Taxes has extended the deadline for filing the accountant’s report for Assessment Year 2024-25. The new due date for submission, as required under sub-section (8) of section 10AA, read with sub-section (5) of section 10A, is now extended to 31st March 2025, replacing the original due date specified under section 44AB of the Act (30th September).