1) 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.
2) DUE DATE IS EXTENDED ONLY FOR ASSESSEE WHO 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
3) 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 30th 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 30th September, 2014.
Warm Regards
"Team" CA.Nitesh More
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