Circular No. 2/2025

F.No. 300173/11/2025-ITA-1
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
(ITA-I Division)

Dated the 18 February. 2025

Sub: Extension of due date for flip of Form No 56F under the Income-tax Act, 1961- reg.

On consideration of difficulties reported by the taxpayers and other stakeholders in timely filing of report of accountant required to be filed under sub-section (8) of section 10AA read with sub-section (5) of section 10A of the Income-tax Act, 1961 (`the Act') and with a view to avoid genuine hardship to such cases, the Central Board of Direct taxes, in exercise of its powers under section 119(2)(b) of the Income Tax Act, 1961, hereby extends the due date of filing of report of the accountant as required to be filed sub-section (8) of section 10AA read with sub-section (5) of section 10A of the Act, for Assessment year 2024-25 from the specified date under section 44AB of the Act to 31.03.2025.

(Ashwani Kumar)

Under Secretary to the Govt. of India

Copy to:

1. PS to FM/OSD to FM/PS to MoS (R)/OSD) to MoS(R)

2. PS to Revenue Secretary

3. Chairman, CBDT & All Members, CBDT

4. All Principal Chief Commissioners of Income-tax / Principal Director Generals of Income-tax.

5. DGIT(Systerns), New Delhi

6. All Joint Secretaries/CsIT, CBDT

7. Web Manager, O/o DGIT(Systems) with request to upload on the departmental website of incometaxindia.gov.in.

8. Commissioner of Income-tax (Media & TP) and official Spokesperson, CBDT, New Delhi.

9. JCIT, Data-Base Cell for uploading on irsofficersonline.gov.in

10. Guard File