CBDT provides relation in respect of following compliances vide Circular No. 16/2023 dated 18.09.2023
1. The due date of furnishing Audit report under clause (b) of the 10th proviso to clause (23C) of section 12A(1)(b)(ii) of the Income Tax Act, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution in Form 10B/ Form 10BB for the previous year 2022-23, which is 30th September, 2023, is hereby extended to 31st October, 2023.
2. The due date of furnishing of Returns of Income in Form ITR-7 for the AY 2023-24 in case of assesss referred to in Explanation 2 to sub-section (1) of section 139 of the Act, which is 31st October, 2023 is hereby extended to 30th November, 2023.
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