Extension of due dates for furnishing of return of income/loss and obtaining of Tax Audit Report by Company assessees for assessment year 1992-93 - S.O.258 - Income Tax

Extension of due dates for furnishing of return of income/loss and obtaining of Tax Audit Report by Company assessees for assessment year 1992-93 Central Board of Direct Taxes hereby orders u/s 119(2)(a) NOTIFICATION NO. S.O.258 DATED 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]