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 COMMISSIONER OF INCOME TAX-IV Vs. HOTZ INDUSTRIES LTD. | | COMMISSIONER OF INCOME TAX-IV Vs. HOTZ INDUSTRIES LTD. | | Income tax OfficerWard 8(2)-4 2nd Floor Aayakar Bhavan, M.K. Road Mumbai-400 020. Vs.M/s. Prolific Consultancy Services (Mumbai) Pvt. Ltd. Nagardas Road Andheri (E) Mumbai-400 069. | | Bharat Gears Ltd., 512, Surya Kiran Building, 19, K.G.Marg, New Delhi Vs ACIT, Central Circle-II, New Delhi. | | ACIT, Central Circle-09, ARA Centre, Jhandewalan Extn., New Delhi Vs. Anil Khandelwal, G-40, Saket, New Delhi. | | DDIT, Trust Circle-IV, New Delhi. Vs. The Ajay G. Piramal Foundation, 40-Community Centre, 3rd Floor, Zamrudpur, New Delhi. | | Asst. CIT-12(1), Room No.117, Aayakar Bhavan, M. K. Marg, Mumbai-400 020 Vs. Business India 17/19, Wadia Building, Dalmal Street, Fort, Mumbai-400 001 | | Anil Kumar Singhal, D-55, Mahendru Enclave, Opp. Model Town-III, Delhi-110033 Vs ITO, Ward-37(1), New Delhi. | | ACIT, Circle-24(1), Room No.-238-B, 2nd Floor, C.R. Building, I.P.Estate, New Delhi. Vs Ful Kant Jha, 13, Hauz Khas, New Delhi | | Western India Shipyard Ltd., Prabhakar Murmugao Harbour Vasco, Goa. Vs. ITO, Ward-18(3), New Delhi. | | Bharat Gears Ltd., 512, Surya Kiran Building, 19, K.G.Marg, New Delhi Vs. Central Circle-II, New Delhi. |
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| « Press release of CBDT on new notified forms... | No surcharge on tax in case of search before 1st June, 2002... » |
Notification reg. extension of filing Income Tax return |
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| July, 25th 2006 |
F.No.142/41/2005-TPL(Pt.)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
________
New Delhi, the 24th July, 2006
ORDER UNDER SECTION 119(2)(b) OF THE INCOME TAX ACT
1. Representations have been received from taxpayers in Mumbai seeking extension of the due date for filing the return of income since taxpayers could not finalise their books of account due to disturbance in Mumbai. Further, the Taxation Laws (Amendment), Act, 2006 received the assent of the President on 13th July, 2006. Since some of the provisions of the amending Act are applicable for assessment year : 2006-07, it is necessary to provide more time to certain class of taxpayers for filing their return of income.
2. The first return of fringe benefit tax is due on 31st July, 2006 for certain class of taxpayers. The Finance Minister had earlier announced that the return of fringe benefit tax will be combined with return of income so that the taxpayers do not have to file multiple returns. The returns of income for assessment year : 2006-07 were under comprehensive review and, therefore, could be notified only on 24th July, 2006. The new return forms are combined forms for both income and fringe benefits. However, a separate return for fringe benefits(Form No.3B) has also been notified for tax payers who have already filed their income tax return or choose to file their income tax return in Form No.2D or who are liable to furnish the return of fringe benefits only. Accordingly, it is necessary to allow some more time to the taxpayers to familiarize themselves with the new return forms and compile the information called for therein.
3. In view of the above, the Central Board of Direct Taxes hereby extends the due date for furnishing return of income and/or return of fringe benefits for assessment year : 2006-07 from 31st July, 2006 to 31st October, 2006 in all cases of non-corporate taxpayers (including partners of the firms and charitable trusts and institutions).
4. However, in the case of individuals and HUFs not having income under the head Profits and gains from business or profession, the due date for filling of return of income shall continue to be 31st July, 2006.
Sd/-
(Sharat Chandra)
Secretary, Central Board of Direct Taxes
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