CBDT has issued Circular No. 19/2022 dated September 30, 2022 to extend the timeline for filing various reports of audit for the Assessment Year 2022-23 under the Income-tax Act, 1961.
On consideration of difficulties faced by the taxpayers and other stakeholders in electronic filing of various reports of audit under the provisions of the Income-tax Act,1961 (Act), the Central Board of Direct Taxes (CBDT), in the exercise of its powers under Section 119 of the Act, extends the due date of furnishing of the report of audit under any provision of the Act for the Previous Year 2021- 22, which was September 30, 2022 in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, to October 07, 2022.
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