CBDT has vide Circular no. 13/2024 Dt. 26.10.2024 extended the due date for filing Income tax return for AY 2024-25 from 31st October to 15th November 2024.
Clause (a) of explanation 2 covers the below mentioned persons:
Explanation 2.—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 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 or the spouse of such partner if the provisions of section 5A applies to such spouse,
the 31st day of October of the assessment year;
Relevant extract of circular is as under:
The Central Board of Direct Taxes (CBDT), in exercise of its powers under section 119 of the Income-tax. Act,1961 (‘the Act’), extends the due date of furnishing of Return of Income under sub-section (1) of section 139 of the Act for the Assessment Year 2024-25 in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 13 9 of the Act, which is 31st October, 2024 to 15th November, 2024.
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