29 September 2010
From the wordings of the notification (may be there is a oversight at the time of drafting), its clear that the extension is available only under section 44AB.
But with reason for extension (floods etc), it can be safely assumed that these reasons applies for all, it can not applied in isolation for section 44AB.
So in my opinion, even if the other section are not mentioned, & if the forms under other section being actually filed upto 15/10/10, the IT deptt. will not object.
29 September 2010
Can we safely presume that the due date for From 3CEB is also 15th Oct 2010. As rightly pointed out by you, the reason (Flood) is applicable for both Form 3CD and 3CEB.
25 July 2024
Form 3CEB is a report that is required to be furnished by an accountant under section 92E of the Income Tax Act, 1961. It pertains to the reporting of international transactions and specified domestic transactions by certain persons specified under the Act.
Regarding your query about the due date extension:
1. **Due Date Extension for Form 3CEB:** To confirm the specific due date for Form 3CEB in any particular year, you should refer to the official notifications or circulars issued by the Income Tax Department for that assessment year. Due dates can vary from year to year based on such notifications.
2. **Presumption of Due Date:** If there was an extension granted for the due date of Form 3CD to 15th October 2010 due to a specific reason (such as floods), it does not automatically imply the same extension for Form 3CEB unless explicitly mentioned in the relevant notification or circular. It's crucial to verify the exact due date extension applicable to Form 3CEB separately.
3. **Verification Process:** To confirm whether the due date for Form 3CEB was extended to 15th October 2010 or any other date, you should check the Income Tax Department's official website, relevant notifications, or consult with a tax professional who can provide updated and accurate information based on the latest rules and notifications.
Always rely on the latest and official sources for due dates and compliance requirements to ensure timely and accurate filing of Form 3CEB and other tax-related forms.