The CBDT has issued two Notifications under section 119 of the Income-tax Act, 1961, both dated 31st August 2017 and bearing the same number. Vide one Notification, the CBDT has directed that the due date for filing the return of income and tax audit reports shall be extended from 30th September, 2017 to 31st October, 2017. Vide the other Notification, the CBDT extended the time for linking Aadhar with PAN till 31.12.2017.
F. No. 225/270/2017/ITA.II
Government of India
Ministry of Finance Department of Revenue
Central Board of Direct Taxes
North-Block, ITA.II Division New Delhi
dated the 31st of August,2017Order under Section 119 of the Income-tax Act, 1961 (‘Act’)
The Goods and Services Tax (‘GST’) has come into effect on 01.07.2017. In recent days, dates for filing various returns and forms under GST have been extended by the Government. In this backdrop, representations have been filed by various stakeholders requesting for extending the ‘due date’ for filing various reports of audit as well as tax-returns under the Income-tax Act from 30th September, 2017 so as to allow sufficient time to the assessees’ and tax professionals, and thus, facilitate their ease of compliance with statutory responsibilities under various fiscal laws.
On consideration of the matter, the Central Board of Direct Taxes, in exercise of powers conferred under section 119 of the Act, in respect of all assessees’ covered under clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, hereby extends the ‘due-date’ prescribed therein for filing the return of income as well as various reports of audit prescribed under the Income-tax Act which are required to be filed by the said ‘due date’ from 30th September, 2017 to 31st October, 2017.
(Rohit Garg)
Director-ITA.II
F.No.225/270/2017/ITA.II
Government of India
Ministry of Finance Department of Revenue
Central Board of Direct Taxes
North-Block, ITA.II Division New Delhi
dated the 31st of August,2017Order under Section 119 of the Income-tax Act, 1961(‘Act’)
Under the provisions of recently introduced section 139AA of the Income-tax Act, with effect from 01.07.2017, all taxpayers having Aadhar Number or Enrolment Number are required to link it with PAN Number for filing the tax return. The said provision was relaxed by the Central Board of Direct Taxes (‘CBDT’) vide its order dated 31.07.2017,in file of even number, wherein further time till 31.08.2017 was allowed to the taxpayers to link Aadhar with PAN.
On consideration of the matter, CBDT, in exercise of powers conferred under section 119 of the Act, modifies para 3 of its earlier order dated 31.07.2017 and further extends the time for linking Aadhar with PAN till 31.12.2017.
(Rohit Garg)
Director-ITA .II
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