Due Date for filing of return of Income for Assessment Year 2014-15 Extended from 30th September, 2014 to 30th November, 2014 in Specified Cases

F.No.153/53/2014-TPL (Pt.I)
North Block, TPL Division,
New Delhi

Dated: September 26, 2014


Subject: Extension of due date for filing of Return of Income from 30th Sept, 2014 to 30 th Nov, 2014 in specified cases, regarding.

As per the provisions of the Income-tax Act, 1961 (‘the Act’), for an assessee, who is required to obtain Tax Audit Report (TAR) under section 44AB of the Act, the due date for furnishing his return of income is 30 th September of the Assessment Year.

2. The Central Board of Direct Taxes (‘the Board’) vide order dated 20th August, 2014 extended the due date for obtaining and furnishing of Tax Audit Report under section 44AB of the Act for Assessment Year 2014-15 from 30 th September, 2014 to 30 th November, 2014. Subsequently, a number of representations were received in the Board requesting for extension of the due date for furnishing of return of income also. Writ petitions were also filed in various High Courts for directing the Board to extend the due date for furnishing of return of income from 30 th September, 2014 to 30 th November, 2014 in conformity with the extension of the due date for filing of Tax Audit Report.

 3. The Gujarat High Court vide judgement dated 22.09.2014 (2014-TIOL-1681-HC-AHM-IT) directed the Board to extend the due date for furnishing the return of income to 30 th November, 2014, except for the purposes of charging of interest under section 234A of the Act for late filing of return of income. Other High Courts also directed the Board to look into the practical difficulties of the petitioners and take a just and proper decision in this matter.

4. In compliance to the judgments of various High Courts and after considering the representations received for extension of the due date, the Board, in exercise of its power conferred by section 119 of the Act, has extended the ‘due-date’ for furnishing return of income from 30th September, 2014 to 30th November, 2014 for the Assessment Year 2014-15 for all purposes of the Act in the case of an assessee, who is required to file his return of income by 30th September, 2014, and is also required to get his accounts audited under section 44AB of the Act or is a working partner of a firm whose accounts are required to be audited under section 44AB of the Act.

5. There shall be no extension of the “due date” for the purposes of charging of interest under section 234A of the Act for late filing of return of income and the assessees shall remain liable for payment of interest as per the provisions of section 234A of the Act.

6. For removal of doubt, it is clarified that for an assessee (other than working partner of a firm which is required to obtain and furnish Tax Audit Report), who is required to file its return of income by 30 th September, 2014 but not required to obtain and furnish Tax Audit Report under section 44AB, the due date for furnishing of return of income for assessment year 2014-15 remains as 30 th September, 2014.

(Rekha Shukla)
Commissioner of Income Tax
(Media & Technical Policy)
Official Spokesperson, CBDT

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0 responses to “CBDT extends return of Income / ITR Due date to 30.11.2014”

  1. Mahesh says:

    It appears that the CBDT does not bother for the SC decision where it held that if self assessment taxes are paid before due date then no interest can be charged on delay of filing returns. It is a punishment For honest tax payers.

  2. Cp Nambiar says:

    How does a salaried person with TDS already deducted earlier pay some more tax (dues post calculation taking into account certain income from bank deposits) for the AY 2014-15. Can it be done online? Does it need to be done before filing the return or can it be done after filing return with tax owing and subsequently after the return is cleared by IT dept. Could some one advice. The total taxable income is abot 8 lakh.
    Cp Nambiar

  3. Mahesh Kumar B N says:

    What about interest u/s 234A??

  4. Sleeva Reddy says:

    The Due date for extension of filing of ITR is all right.

    If the assessee paid the self assessment tax before the due date (eg.30/09/2014) , but the return actually filed after due date (eg. 01/10/2014)

    My query is still assessee is liable to pay the interest u/s 234A of IT Act,1961.

    Experts, kindly remove my difficulty.

    Thanks & Regards

    CMA Sleeva Reddy

  5. CA.C. Maheshwar Reddy says:

    If the assessee not paid the TDS on or before 30th September also eligible for deduction and the same is not subject disallowance u/s.40(a)(ia) if he pays on or before 30th November 2014 for the asst.year 2014-15. The reasons is that, Sec.40(a)(ia) refers Sec.139(1) due date and as per the Order of the CBDT, the ‘due date’ was extended to 30th November, 2014 for all the purpose of the Act. When the ‘due date’ as given in clause (a) of Explanation 2 to Sec.139(1), is extended, then the same would apply to Sec.40(a)(ia). Hence, in my opinion, if the assessee pays the TDS on or before 30th November, the disallowance u/s.40(a)(ia) would not come.

    In the case of assessee suffered loss for this asst.year 2014-15, if such assessee covered under Tax audit, then the loss also carried forward if the return is filed on or before 30th November, 2014.

    CA.C.Maheshwar Reddy

  6. tejaswini says:

    whether extension of duedate is applicable to lossmaking compang also????

  7. tejaswini says:

    Whether extension of due date is applicable to loss making companies also????

  8. Imran says:


    Can somebody help clarify if the extension also apply to deposit of TDS amount. Or is it only date of filing that has been extended..Please provide supporting links, if possible…A little urgent…Thanks

  9. Nilesh Argade says:

    Thanks a lot

  10. mahesh says:

    why not updated in incometaxindiaefilling web side this circulars

  11. U.P.Singh Advocate says:

    Thank u Tax Guru

  12. Nirav Kapadia says:

    Thanks of Tax guru for given the news.
    After mostly high court’s decission & appeal in The Supreme, lastly favorable news received but CBDT had not given any relaxation in interest u/s 234A.

  13. Arun says:


    CBDT to change its view and approach to taxpayers and professionals.CBDT has to work on Creating Friendly and Positive environment to achieve taxpayers voluntary response to law / rules.

  14. Bharat Bhushan Dwivedi (Advocate) Chhatarpur M.P. says:

    The step of petitioner , government & judiciary is really very very thankful and useful for taxpayers.

  15. Saurabh Mitra says:

    Thanks Tax Guru to give the most essential news for all those who are related with I.Tax Practice.

  16. SK Saif says:

    Hi All,

  17. SK Saif says:

    Its great news for us,

  18. RAJEEV SINHA says:

    Really your whole team is appreciable.

  19. subhed somkuwar says:

    t’s great victory & Lot of Thanks to taxguru.in. but intt paid or not pls expert clear it.

  20. Ashwin Kansara says:

    It’s great victory CBDT must take in to consideration for any change or any amendments in the reporting so professional can able to comply the requirements. Its graet victory again.



  21. Gajanan Deshmukh says:

    It is very surprised that CBDT is not aware of the practical difficulties of the CA and Practitioners as well as tax payer.

    Whether it is a start of Acche Din ?

  22. Biswajit Dutta says:

    Re : For Case History about Income Tax and Sale Tax

    Respected Sir,

    First of all ,credit goes to Tax guru for his marvellous achivement of Extended filling of income tax return from 30/09/2014 to 30/11/2014 for the a.y. 2014-15.

    Secondly ,pls clarify and send me a brief of various case history about Works Contractor at sale tax in west bengal ,not only that the audit procedure of sale tax .

  23. Ashish says:

    A very great relief. Thanks to all the petitioners

  24. M V S N SHARMA says:

    Dear Sanju,

    If all the taxes are paid before the original due date (30.09.2014), interest under section 234A is not applicable. Interest under section 234A will be levied only if there is a balance tax payable after the due date.

    Case law reference : CIT v Pranoy Roy (2009) 179 Taxman 53 (SC)

  25. R.C.Bagdi says:

    Thanks to all for support, i request to expert please clear pera no.6 of notification

  26. C A K C AGARWAL says:

    Thanks to god, the board has now realized,

  27. CA Deepak Soni says:

    The CBDT has not extended on its own.It is under dictate.It had thrown away the reprentations in waste paper basket and therefore should not have referred to them in the cicular.The words of the circular smack of arrogance on the part of CBDT.


    Unbelievable b 4 4 days such a notification,
    Always it was last day announcement.

  29. CA Manish M. Joshi says:

    On plain reading of the press release it seems that there is no extension of due date for companies not covered under tax audit.

    It means for loss making companies due date is 30th sept 2014.

    Is any body have different view/opinion on this?

  30. Manik Sutar says:

    It’s great victory. Thanks to Taxguru.Thanks to all of u for their support.

  31. Manik Sutar says:

    It’s great victory for all Traders. Thanks to all of u for their support. – See A Lot of Thanks to taxguru.in.

  32. CA Rama Koti Reddy says:

    Hi.. All Thank you very much for supporting in. extension of due dates. Please clarify all,about TDS payment also on or before due,date…

  33. Surojit says:

    Better late than never

  34. ca shankar lal vyas says:


  35. ca shankar lal vyas says:

    thanks to all

  36. SANJU says:

    Dear Ramesh,

    CBDT is playing with not only the taxpayers of this country but with Judiciary also, kindly go through the above press release point no. 5, they not extened the due date for purposes of charging of interest u/s 234A, means every taxpayer has to pay interest u/s 234A who has to pay self assessment even if they pay self assessment tax on or before 30th september.

    AS per Gujarat High court order, the tax payer who pay self assessment tax on or before 30th september do not have to pay interest u/s 234A.

    I am not an adovate so i do not know, CDBT had made contempt of court order on above point. or CDBT is consider itself superior over and above all


  37. CA Yogesh Gohil says:

    It’s great victory for the whole fraternity. Thanks to all of u for their support.

  38. CA Hariprasad says:

    thanks taxguru and to all those who have filed petitions and also to CBDT for not communicating extension on 30th sept 14

  39. srinath says:

    Relief for professionals

    Income Tax Practitioner


    It’s a good decision and show hon-our to Judiciary of India, and show that Govt. is to sincere about his people

  41. Pankaj Kundu, Advocate says:

    Thanks a lot

  42. Ramesh Kumar Thakur says:

    Thanks to Tax Guru with all my colleague it was really great victory of Judiciary
    Thanking You
    Ramesh Kumar Thakur
    Advocate Income Tax,

  43. Gajanan Ghiware says:

    Relief for CAs and Accountants…….

  44. Arul Kumar says:

    Still not clear on interest u/s 234A as mentioned in Para 5. Whether it is applied on filing return after 30/09/2014 or 30/11/2014.

    Experts, kindly remove my difficulty.




    Thank u boss.

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