CBDT has extended the due date for filing of Tax Audit Report (TAR), Transfer Pricing Report (TPR), etc. in respect of FY 2021-22/ AY 2022-23, from 30/09/2022 to 07/10/2022.
The Central Board of Direct Taxes (CBDT) has decided to extend the due date for filing various audit reports for the Assessment Year 2022-23, which was originally set for September 30, 2022, to October 7, 2022 in the case of certain categories of assessees for whom the original due date was September 30, 2022, as referred to in clause (a) of Explanation 2 to Section 139(1) of the Income Tax Act, 1961.
This decision was taken by the CBDT, in terms of powers granted by Section 119 and after taking into consideration the technical issues/difficulties that taxpayers and other stakeholders encountered when filing audit reports for the Assessment Year 2022-23 under the Income-tax Act,1961.
CBDT Press Release dt. 30/09/2022: CBDT extends due date for filing of various reports of audit for the Assessment Year 2022-23 under the Income-tax Act,1961
CBDT Income Tax Circular 19/2022 dt. 30/09/2022: Extension of timeline for filing of various reports of audit for the Assessment Year 2022-23