Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, 1st October, 2015
Subject: Extension of date for filing of Income tax returns and tax audit reports to
31st October 2015 – regarding
The issue of extension of last date for e-filing returns of income and audit reports u/s
44AB due by 30th September, 2015 has been the subject matter of litigation in various High
Courts across the country. While some High Courts have ruled in favour of the extension of
due date, some others have ruled otherwise.
In order to avoid discrimination between taxpayers residing in different jurisdictions and to be fair to all, and also in view of paucity of time to approach the Hon’ble Supreme Court by way of Special Leave Petition, the Government has decided that across the country, all the returns of income and audit reports u/s 44AB which were due for e-filing by 30th September, 2015, may now be filed by
31st October, 2015.
Necessary order u/s 119 of the Income-tax Act, 1961 has been issued by CBDT in this
Pr. Commissioner of Income Tax (OSD)
Official Spokesperson, CBDT