CBDT has been extended Due date for e-furnishing of tax audit report under Section 44AB for Asstt. Year 2014-15 extended to 30-11-2014 u/s. Section 119 of the Income-Tax Act, 1961. Extension of Due Date for Obtaining and furnishing of tax audit report u/s 44AB for assessment year 2014-15(financial year 2013-14) from 30.09.2014 to 30.11.2014 vide notification dated 20.08.2014.
You may know that CBDT has recently amended in Tax audit form 3CA, 3CB, 3CD on 25.07.2014 as new audit report format for Asstt. Year 2015-16. Due date has been extended only to obtain and furnish tax audit report, Due date to file income tax return for audit for Asstt. Year 2014-15 cases remains 30.09.2014. The following notification is for Extension of Due date :
In exercise of power conferred by section 119 of the Income-tax Act (‘the Act’), the Central Board of Direct Taxes (CBDT) hereby extends the due date for obtaining and furnishing of the report of audit under section 44AB of the Act for Assessment Year 2014-15 in case of assessees who are not required to furnish report under section 92E of the Act from 30th day of September, 2014 to 30th November, 2014.
2. It is further clarified that the tax audit report under section 44AB of the Act filed during the period from 1st April, 2014 to 24th July, 2014 in the pre-revised Forms shall be treated as valid tax audit report furnished under section 44AB of the Act.
Copy to:-
(i) The Chairman (CBDT), All Members, Central Board of Direct Taxes for information.
(ii) All Cadre Controlling Pr. Chief Commissioners of Income-tax with a request to circulate amongst all officers in their regions/charges.
(iii) The Pr. Director General of Income Tax (Admn.) Mayur Bhawan, New Delhi.
(iv) The Director General of Income Tax (Systems) with a request for uploading it on the Departmental website.
(v) Commissioner of Income Tax (M&TP), CBDT.
You may know that CBDT has recently amended in Tax audit form 3CA, 3CB, 3CD on 25.07.2014 as new audit report format for Asstt. Year 2015-16. Due date has been extended only to obtain and furnish tax audit report, Due date to file income tax return for audit for Asstt. Year 2014-15 cases remains 30.09.2014. The following notification is for Extension of Due date :
F.No.133/24/2014-TPL
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF DIRECT TAXES)
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Room No. 147 B-II, North Block
New Delhi, the 20th August, 2014
Order Under Section 119 of the Income-tax Act, 1961
In exercise of power conferred by section 119 of the Income-tax Act (‘the Act’), the Central Board of Direct Taxes (CBDT) hereby extends the due date for obtaining and furnishing of the report of audit under section 44AB of the Act for Assessment Year 2014-15 in case of assessees who are not required to furnish report under section 92E of the Act from 30th day of September, 2014 to 30th November, 2014.
2. It is further clarified that the tax audit report under section 44AB of the Act filed during the period from 1st April, 2014 to 24th July, 2014 in the pre-revised Forms shall be treated as valid tax audit report furnished under section 44AB of the Act.
(J.Saravanan)
Under Secretary (TPL-III)
Copy to:-
(i) The Chairman (CBDT), All Members, Central Board of Direct Taxes for information.
(ii) All Cadre Controlling Pr. Chief Commissioners of Income-tax with a request to circulate amongst all officers in their regions/charges.
(iii) The Pr. Director General of Income Tax (Admn.) Mayur Bhawan, New Delhi.
(iv) The Director General of Income Tax (Systems) with a request for uploading it on the Departmental website.
(v) Commissioner of Income Tax (M&TP), CBDT.
(J.Saravanan)
Under Secretary (TPL-III)
