26 September 2016
17th October Please refer below link http://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF_News/Extension-of-date-of-filing-return-09-09-2016.pdf Thanks.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
26 September 2016
but the said notification is stating about return, whether the audit uploading is also included within this notification?
26 September 2016
Section 44AB of the Act, stipulates-that the accounts are to be got audited by an accountant and furnished in the prescribed manner before the ’specified date’. The ’specified date’ under Explanation (ii) to that section has been defined to be the ‘due date’ for furnishing the return of income under sub-section (1) of section 139. Therefore, the extended ’due date’ as per CBDT order dated 9th September, 2016 would also apply for the purpose of section 44AB of the Act.