Central Board of Direct taxes department has extended due date of filing income tax return for the assessment year 2011-12 from 30-09-2011 to 31-10-2011 for the assessee of Sikkim. This step is taken due to earthquake in Sikkim last month which cause life disturbance as well as life losses in Sikkim state. 

This is the power of income tax department under section 119 of income tax act to extend the due date of filing the income tax return as well as audit dates. Accordingly, CBDT also extends the audit report as prescribed under section 44AB of income tax act to 31 October 2011.

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