Circular No.225/117/2013.ITA.II
Government of India
Ministry of Finance, Department of Revenue
Central Board of Direct Taxes
North Block, ITA-II Division, New Delhi.
The 26th September, 2013
CBDT in exercise of power under sec 1l9(2)(a) of the IT Act, 1961 read with Sec 139 and Rule 12, has decided to relax the requirement of furnishing the Report of Audit electronically as prescribed under the proviso to sub-rule (2) of Rule 12 of the IT Rules for the Assessment Year 2013-14 as under:-
(a) The assesses, who are presently finding it difficult to upload the prescribed Reports of
Audit (as referred to above) in the system electronically may also furnish the same rnanually before the jurisdictional Assessing Officer within the prescribed due date.
(b) The said Report of Audit should however be furnished electronically on or before 31.10.2013.
For full Circular please check the attached file.
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