This category of ITR is to be filed by those entities that are assessed under section 44AB of the I-T Act such as companies, partnership firms, proprietorship among others.
New Delhi: The CBDT on Thursday extended the September 30 deadline by a month for filing of income tax returns (ITRs) for special cases requiring audit reports. The new deadline is October 31.
"On consideration of representations recd (received) from across the country, CBDT has decided to extend the due date for filing of ITRs & Tax Audit Reports from 30th Sep, 2019 to 31st of Oct, 2019 in respect of persons whose accounts are required to be audited," the CBDT said in a late night statement.
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