RETURN FILEDON IST OCTOBER DEEMED TO BE DONE ON SEPTEMBER 30

Efiling 1310 views 4 replies

krishnakumar

52 Points Joined August 2007

WHETHER THE RETURN FILED ON IST OCTOBER 1 2009 DEEMED TO BE DONE WITHIN DUE DATE AS HEAVEY TRAFFIC IN E FILING. ON LAST DATE. ONE SUCH NOTIFIATION/CIRCULR I READ IN THE PREVIOUS YEAR BUT NOT ABLE TO LOCATE THE CIRCULAR.

Replies (4)

KO RAMESSH KUMAR

TAX PRACTITIONER

24 Points Joined September 2009

I DON'T THINK SO

CA. Gurdeep Singh Chawla

C A

7080 Points Joined June 2007

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

Juzer Sadikot

CA - innovative solutions for Imports an

1309 Points Joined November 2008

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

praveen

Chartered Accountant

6971 Points Joined September 2007

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.