CBDT has extended the due date for filing income tax return for FY 2014-15 i.e. AY 2015-2016 from 31st July 2015 to 31st August 2015. Due date is for all the assessee whose accounts are not required to be audited under this Act or under any other law for the time being in force. Again Same has been extended to 7th Sept for tax payers required to efile the return
Section 139: Income Tax Return
(1) Every person,—
(a) being a company or a firm; or
(b) being a person other than a company or a firm, if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax,
shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed :
In this sub-section, “due date” means,—
(a) where the assessee other than an assessee referred to in clause (aa) is—
(i) a company; or
(ii) a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or
(iii) a working partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force,
the 30th day of September of the assessment year;
(aa) in the case of an assessee who is required to furnish a report referred to in section 92E, the 30th day of November of the assessment year;
(b) in the case of a person other than a company, referred to in the first proviso to this sub-section, the 31st day of October of the assessment year;
(c) in the case of any other assessee, the 31st day of July of the assessment year.
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, !TAM Division
New Delhi, the 10m June, 2015.
Order under section 119 of the Income-tax Act 1961
Subject:- Extension of due date of filing return of income for Assessment Year 2015-16 — regarding.
The Central Board of Direct Taxes, in exercise of powers conferred under section 119 of the Income-tax Act, 1961, hereby extends the ‘due-date’ for filing Returns of Income, in terms of clause (c) of Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961, for Assessment Year 2015-16 from 31 July, 2015 to 31 August, 2015 in respect of income tax assessees concerned.
Under secretary to the Government of India Copy to:-
1. PS to F.M. / OSD to FM / PS to MOS(R) / OSD to MOS(R).
2. PS to Secretary (Revenue).
3. Chairperson (DT), All Members, Central Board of Direct Taxes
4. All PCCsIT / PDGsIT
5. All Joint Secretaries / CsIT, CBDT
6. Directors / Deputy Secretaries / Under Secretaries of Central Board of
7. DIT (RSP&PR) / Systems, New Delhi, for appropriate publicity by
putting it on departmental website.
8. The C&AG of India (30 copies).
9. The JS & Legal Advisor, Ministry of Law & Justice, New Delhi
10. The DG, NADT, Nagpur
11. The Institute of Chartered Accountants of India, IP Estate, New Delhi-
12. All Chambers of Commerce
13. CIT(OSD) Official Spokesperson of CBDT
1/4….,14( Addl. CIT, Data Base Cell for putting it on irsofficersonline.govin