Due date for filing returns under section 139(1) of the Income Tax Act, 1961 has been extended

The due date for filing returns under section 139(1) of the Income Tax Act, 1961 has been extended from 30th November 2024 to 15th December 2024 for below classes of taxpayers referred to in clause (aa) of Explanation 2 to sub-section (1) of section 139 of the Act. As per clause (aa) Explanation 2 to Section 139(1) of Income Tax Act, 1961:

(aa) In the case of an assessee, including the partners of the firm or the spouse of such partner (if the provisions of Section 5A applies to such spouse), being such assessee, who is required to furnish a report referred to in Section 92E, the 30th day of November of the assessment year; Refer CBDT Circular No. 18/2024 dated 30th November 2024.

Refer: Circular 18

Source: Income-tax Portal