RETURN FILEDON IST OCTOBER DEEMED TO BE DONE ON SEPTEMBER 30

I DON'T THINK SO

circular No dated 22-12-08 was for assessment year 2008-09 only.

Dear Mr. Krishna Kumar,

I think you are looking for this, but I think it will not solve your purpose -> https://www.incometaxindia.gov.in/archive/CBDTPressRelease_23122008.pdf

Further below is just for general information.

Where the last day for filing return of income/loss is a day on which the office is closed, the assessee can file the return on the next day afterwards on which the office is open and, in such cases, the return will be considered to have been filed within the specified time limit. - Circular : No. 639, dated 13-11-1992.

Thanks

 The Central Board of Direct Taxes have ordered that any return of income for the assessment year 2008-09 filed electronically on 30th September 2008, in respect of which the electronic acknowledgement bears the date stamp of 1st October 2008, shall be treated as having been filed within the due date, i.e. 30th September 2008. Accordingly, such returns of income shall be eligible for all benefits of filing of tax returns by the due date and no penal consequence shall be attracted for failure to file the return by the due date.