Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases— reg

  F. No. 225/205/2024/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi ***** 

Circular No. 21/2024 dated 31st December, 2024 

Subject: – Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases— reg. 

The Central Board of Direct Taxes (`the CBDT'), in exercise of its powers under section 119 of the Income-tax Act,1961 (`the Act'), extends the last date for furnishing belated return of income under sub-section (4) of section 139 of the Act or for furnishing revised return of income under sub-section (5) of section 139 of the Act for the Assessment Year 2024-25 in the case of resident individuals from 31st December, 2024 to 15th January, 2025. 

(Dr. Castro Jayaprakash.T) 

Under Secretary to the Government of India