Dear Professional Colleague,

Re: Extension of due date for furnishing return of income for the Assessment Year 2022-23 from 31st October to 7th November

As you may be kindly aware that the due date to file Income Tax Return for the AY 2022-23 for the assessee covered in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, was 31st October 2022.

In consideration of difficulties reported by the taxpayers and other stakeholders in the filing of Income Tax Return in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act for the Assessment Year 2022-23, the Central Board of Direct Taxes in exercise of its powers under Section 119 of the Income-tax Act, 1961 (Act) vide circular No 20/2022 dated 26.10.2022 has extended the due date for filing of ITR to 7th November 2022 from 31st October 2022.

Please take care to discharge assignments diligently, take due representation from assessee for income computation and mandate to upload ITR. Please do not carry any pressure, work with pleasure which will lead to prosperity.

Warm Regards,

Chairman & Vice Chairman
Direct Taxes Committee
The Institute of Chartered Accountants of India