Circular No. 13/2024 dated 26.10.2024

Central Board of Direct Taxes (CBDT) issued Circular No. 13/2024 dated 26.10.2024 regarding Extension of due date for furnishing return of income for the Assessment Year 2024-25.

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The Central Board of Direct Taxes (CBDT), in exercise of its powers under section 119 of the Income-tax. Act,1961 (‘the Act’), extends the due date of furnishing of Return of Income under sub-section ( 1) of section 139 of the Act for the Assessment Year 2024-25 in the case of assessees referred to in clause (a) of Explanation 2 to sub-section ( 1) of section 13 9 of the Act, which is 31st October, 2024 to 15th November, 2024.

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