F.No.220/1/2004/ITA.II

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes



New Delhi, the 20th October, 2004







Order u/s.119(1) of the Income tax Act 1961.





            The last date for filing of return within the meaning of
Explanation 2(c) to Section 139(1) of the Income Tax Act, 1961 had been
extended from 31st July 2004 to 31st October, 2004.  The last date for
filing of return in the case of corporate assessees, assessees whose
accounts are required to be audited u/s.44AB and assessees filing returns
under first proviso to section 139(1), is 31st October, 2004. The 30th and
31st October, 2004 being holidays (Saturday and Sunday), the income tax
authorities are hereby directed to make arrangements for accepting returns
of income on 30th and 31st of October, 2004. This direction is issued for
administrative convenience.  Further, any returns filed on 01-11-2004 will
be deemed to have been filed within due date in view of the Board’s
Circular No.639 dated 13-11-1992.







Sd/-

(J.B. Chandrakar)

JCIT (OSD) (ITA.II)





Copy to:-

1                Chairman (DT), All Members, CBDT

2                All Cadre Controlling CCsIT for further
necessary action
in respect of their region.









Sd/-

(J.P. Chandrakar)
JCIT (OSD) (ITA.II).