On consideration of the reports of disturbance of general life caused due to earthquake in the State of Sikkim, the Central Board of Direct Taxes (CBDT), in exercise of powers conferred under section 119 of the Income Tax Act, 1961, has extended the ‘due date’ of filing of returns of income for the Assessment Year 2011-12, from 30th September 2011 to 31st October 2011 in respect of assesses assessed at Sikkim. Accordingly, the ‘specified date’ for Tax audit report as prescribed under Section 44 AB of the Income Tax Act, is also extended to 31st October 2011.
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