Order Under Section 119 of the Income-tax Act, 1961
1. In exercise of power conferred by section 119 of the Income-tax Act (‘the Act’), the
Central Board of Direct Taxes (CBDT) hereby extends the due date for obtaining and
furnishing of the report of audit under section 44AB of the Act for Assessment Year 2014-15
in case of assessees who are not required to furnish report under section 92E of the Act from
30th day of September, 2014 to 30th November, 2014.
2. It is further clarified that the tax audit report under section 44AB of the Act filed
during the period from 1st April, 2014 to 24th July, 2014 in the pre-revised Forms shall be
treated as valid tax audit report furnished under section 44AB of the Act.
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