Extension of due date for furnishing belated/revised return of income for theAssessment Year 2024-25 in certain cases CBDT Circular No 21/2024

Last Date for filing belated/revised return of income for the Assessment Year 2024-25 is extended up to 15 January 2025.

Circular No. 21/2024

F. No. 225/205/2024/ITA-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.

-sd-

(Dr. Castro Jayaprakash.T)

Under Secretary to the Government of India

Copy to:

1. PS to F.M./ PS to MoS (F)

2. PS to Revenue Secretary

3. Chairman (CBDT) & All Members of CBDT

4. All Pr. CCSIT/CCSIT/Pr. DGSIT/DGSIT

5. All Joint Secretaries/CSIT, CBDT

6. Directors/Deputy Secretaries/Under Secretaries of CBDT

Web Manager, with a request to place the order on official Income-tax website

8. CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely

9. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in

10. The Institute of Chartered Accountants of India, IP Estate, New Delhi

11. All Chambers of Commerce

12. The Guard File

J.G2112/2

(Dr. Castro Jayaprakash.T)

Under Secretary to the Government of India