Extension of due date for furnishing belated/revised return

Extension of due date for furnishing belated/revised return

Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases- Circular No. 21/2024

The Central Board of Direct Taxes (‘the CBDT’), in exercise of its powers under section 119 of the Income-tax Act,1961 (‘the Act’), extends the last date for furnishing belated return of income under sub-section (4) of section 139 of the Act or for furnishing revised return of income under sub-section (5) of section 139 of the Act for the Assessment Year 2024-25 in the case of resident individuals from 31st December, 2024 to
15th January, 2025
.

Circular

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