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.
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.
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