F. No. 225/49/2021f1TA-1l
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****

Circular No. 2012022
New Delhi, dated 26th October 2022

Subject: – Extension of due date for furnishing return of income for the Assessment Year
2022-23- reg.

In consequence to extension of due date for various reports of audit in the case of
assessees referred in clause (a) of Explanation 2 to sub-section (I) of section 139 of the Act to 071h
October 2022 by Circular No. 19/2022 dated 30.09.2022, Central Board of Direct Taxes (CBDT),
in exercise of its powers under Section 119 of the Income-tax Act,1961 (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 2022-23, which is 31 st October 2022 in the case of assessees referred in clause
(a) of Explanation 2 to sub-section (I) of section 139 of the Act, to 071h November, 2022.