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Enquiries have been received from certain quarters seeking clarification as to whether the due date for filing of returns in the case of assessees who are required to furnish the returns by 31st July, 2005, has been extended to 31st August, 2005 in respect of such assessees throughout the country.
Central Board of Direct Taxes, Department of Revenue clarifies that the due date for filing of returns for non-company assessees whose accounts are not required to be audited under the Income Tax Act or any other law is 31st July, 2005 which being a Sunday, returns filed on 1st August, 2005 shall be deemed to have been filed by the due date.
Considering the disruption caused by heavy rains, the due date for filing of returns has been extended to 31st August, 2005 for assessees in the States of Gujarat and Maharashtra only.
BSC/BY/GN-269/05
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