258 : Notification: S.O.258 Date of Issue: 19/1/1993

Notification: S.O.258 Date of Issue: 19/1/1993

Notification: S.O.258

Section(s) Referred: 119 ,119(2) ,119(2)(a)

Statute: INCOME TAX

Date of Issue: 19/1/1993

In exercise of the powers conferred under clause (a) of sub-section (2) of section 119 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby orders that :

(i) In the case of company-assessees, where under the provisions of the Explanation to sub-section (1) of section 139 of the Income-tax Act, 1961, the return of income/loss for assessment year 1992-93, had to be furnished by the 31st day of December, 1992, the said due date shall be deemed to have been extended to 31st January, 1993.

(ii) In the case of company-assessees, where, under the provisions of the Explanation to section 44AB of the Income-tax Act, 1961, the Tax Audit Report had to be obtained by the 31st day of December, 1992, for assessment year 1992-93, the specified date shall be deemed to have been extended to 31st January, 1993.

[F. No. 220/12/92-ITA. II