1. In exercise of power conferred by section 119 of the Income-tax Act (‘the Act’), the Central Board of Direct Taxes (CBDT) hereby extends the due date for obtaining and furnishing of the report of audit under section 44AB of the Act for Assessment Year 2014-15 in case of Assessees who are not required to furnish report under section 92E of the Act from 30th day of September, 2014 to 30th November, 2014.
CBDT has extended the due date of filing audit report u/s. 44AB for AY 2014-15 from 30-09-2014 to 30-11-2014.
2. It is further clarified that the tax audit report under section 44AB of the Act filed during the period from 1st April, 2014 to 24th July, 2014 in the pre-revised Forms shall be treated as valid tax audit report furnished under section 44AB of the Act.