15 January 2025
Due date to file ITR u/s. 139(4) & (5) have been extended for all resident individuals. Today is the last date to file ITR for AY 2024-25.
15 January 2025
F. No. 225/Two zero five/2024IITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** Circular No. 21/2024 New Delhi, dated 31st December, 2024 Subject: - Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases- reg. 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 31 st December, 2024 to 15th January, 2025. (Dr. Castro Jayaprakash. T) Under Secretary to the Government of India
So, for other than individuals it is not extended.