Extension of due date for furnishing belated/revised return for AY2425
Circular No. 21/2024
F. No. 225/205/2024IITA-II
Government of India Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
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 31st December, 2024 to 15th January, 2025.
