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: