The Central Board of Direct Taxes (CBDT) on October 26, 2022, issued a circular to extend the due date for furnishing the return of income for the Assessment Year 2022-23 till November 07, 2022, for the assessees mentioned in clause (a) of Explanation 2 to sub-section (I) of section 139 of the Income-tax Act, 1961.
[Circular No. 20/2022]