S. 139 : Return of income-Extension of due date—Date of filing audit report-Proposal for extension of return filing due date for auditable assessees for assessment year 2025-26 remained undecided and delay in e-filing utilities caused hardship, CBDT was directed to issue circular extending return filing due date to 30.11.2025 for assessment year 2025-26. [S.44AB, 119, Art. 226]
On writ the Court directed CBDT to issue necessary circular in exercise of power under s. 119 to extend the due date for filing of returns by assessees required to file audit report as per cl. (a) of Expln. 2 to sub-s. (1) of s. 139 or required to file report of audit under provisions for financial year 2024-25 (AY. 2025-26) to 30th Nov., 2025. (AY. 2025-26)
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