Central Board of Direct Taxes (CBDT) has extended the due date for filing Form 56F under the Income-tax Act, 1961. This extension is granted in response to difficulties faced by taxpayers and stakeholders in submitting the required accountant’s report under Section 10AA(8) read with Section 10A(5) of the Act. To mitigate genuine hardship, CBDT, exercising its authority under Section 119(2)(b), has extended the deadline for Assessment Year 2024-25 from the original date specified under Section 44AB to March 31, 2025. The decision aims to provide relief to taxpayers who were unable to comply with the initial deadline. The circular, issued on February 18, 2025, has been communicated to relevant government officials and departments, ensuring awareness and implementation..
F.No. 300173/11/2025-ITA-I
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(ITA-I Division)
Circular No. 2/2025-Income Tax| Dated: 18 February, 2025
Sub: Extension of due date for filing of Form No. 56F under the Income-tax Act, 1961- reg.
On consideration of difficulties reported by the taxpayers and other stakeholders in timely filing of report of accountant required to be filed under sub-section (8) of section 10AA read with sub-section (5) of section 10A of the Income-tax Act, 1961 (‘the Act’) and with a view to avoid genuine hardship to such cases, the Central Board of Direct taxes, in exercise of its powers under section 119(2)(b) of the Income Tax Act, 1961, hereby extends the due date of filing of report of the accountant as required to be filed under sub-section (8) of section 10AA read with sub-section (5) of section 10A of the Act, for Assessment year 2024-25 from the specified date under section 44AB of the Act to 31.03.2025.
(Ashwani Kumar)
Under Secretary to the Govt. of India
Copy to:
1. PS to FM/OSD to FM/PS to MoS (R)/OSD to MoS(R)
2. PS to Revenue Secretary
3. Chairman, CBDT & All Members, CBDT
4. All Principal Chief Commissioners of Income-tax / Principal Director Generals of Income-tax.
5. DGIT(Systems), New Delhi
6. All Joint Secretaries/CsIT, CBDT
7. Web Manager, 0/o DGIT(Systems) with request to upload on the departmental website of gov.in.
8. Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi.
9. JCIT, Data-Base Cell for uploading on gov.in
10. Guard File
