CBDT Extended Due Date For Filling Various Reports Of Audit For AY 2022-23 To October 7

The Central Board of Direct Taxes (CBDT) has extended the timeline for filing various reports of audit for Assessment Year 2022-23 under the Income Tax Act, 1961, for the certain categories of assessees.
Vide Circular No. 19/2022, dated 30.09.2022, the CBDT has extended the due date from 30th September, 2022 to 7th October, 2022.
However, The Circular provides on considering the of difficulties faced by the taxpayers and other stakeholders in electronic filing of various reports of audit under the provisions of the Income-tax Act,1961 (Act), the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Act, wherein extending the due date of furnishing of report of audit under any provision of the Act for the Previous Year 2021- 2022, which was 30th September 2022 in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, to October 7th, 2022.

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