Due date of filing return has been extended by CBDT in the case of all income tax assessees who are liable to file their Income tax returns by 31/08/2015. (CBDT vide order u/s 119 dated 02/09/2015). For details, [Refer Order u/s 119 dated 02/09/2015] as below:
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
Dated: September 2, 2015
Order under Section 119 of the Income-tax Act, 1961
For Assessment Year 2015-2016, vide even number order dated 10th June, 2015, the Central Board of Direct Taxes (‘CBDT’) had extended the ‘due-date’ for filing Income-tax returns till 31st August, 2015 in cases of those taxpayers who were required to file their tax-return by 31st July, 2015. This date was further extended till 7th September, 2015 in case of taxpayers of Gujarat in view of dislocation of general life in that State in last week of August.
CBDT has further received representations that across the country, taxpayers had faced hardships in E-Filing Returns of Income on the last date i.e. 31st August, 2015 due to slowing down of certain e-services.
Therefore, after considering the matter, CBDT in exercise of powers conferred under section 119 of the Income-tax Act, 1961, hereby extends the ‘due-date’ for E-Filing Returns of Income from 31st August, 2015 to 7th September, 2015 in respect of all the taxpayers who were required to E-File their returns by 31st August, 2015.
Deputy-Secretary to the Government of India
In normal cases where no tax dues or taxes covered by TDS & Advance Tax then assessee can file their return upto end of last date of assessment year which is 31-03-2016 for current year. In this case no penalty is leviable u/s 271F.