Circular - CBDT extended the due date of furnishing of Return of Income u/s 139 (1) of the Act for the A.Y. 2025-26 from 31st July, 2025 to 15th September, 2025 in the case of assessees referred in clause ( c) of Explanation 2 to sub-section ( 1) of section 139 of the Act.

 Circular No. 06/2025 dated 27.05.2025

"The Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act, 1961 ( 'the 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 2025-26 in the case of assessees referred in clause ( c) of Explanation 2 to sub-section ( 1) of section 139 of the Act, which is 31st July, 2025 to 15th September, 2025."

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