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Many members expressed concern about the need for extension of due date of 31st October for filing of Returns. In pursuance thereof, representation was made to the Central Board of Direct Taxes mentioning the reasons justifying extension of time. As of now, no positive response has been received in this regard.

Therefore, members are advised to go ahead with the completion of audit assignments and ensure filing of the Returns of income before the expiry of due date.

'CBDT circular on due date for filing of income tax returns for the Assessment Year 2004-2005'

F. No. 220/1/2004/ITA.II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 20th October, 2004

Order U/s 119(1) of the Income Tax Act, 1961

The last date for filing of return within the meaning of Explanation 2(c) to Section 139(1) of the Income Tax Act, 1961 had been extended from 31st July, 2004 to 31st October, 2004. The last date for filing of return in the case of corporate assessees, assessees whose accounts are required to be audited U/s 44AB and assessee filing returns under first proviso to section 139(1), is 31st October, 2004. The 30th and 31st October, 2004 being holidays (Saturday and Sunday), the Income tax authorities are hereby directed to make arrangements for accepting returns of income on 30th and 31st of October, 2004. The direction is issued for administrative convenience. Further, any returns filed on 01.11.2004 will be deemed to have been filed within due date in view of the Board's Circular No. 639 dated 13.11.1992.

(J.P. Chandrakar)

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