The Central Board of Direct Taxes, (CBDT) on October 20, 2023, issued a notification regarding the extension in the due date of filing a report of the accountant
The following has been stated namely: -
• It has extended the due date of filing a report of the accountant as required to be filed under clause (8) of section 10AA read with clause (5) of section 10A of the Act, for Assessment Year 2023- 24 from the specified date under section 44AB to December 31, 2023.
[Circular No. 18 of 2023]