Now it is official declared that the due date for all audit cases who are covered under section 44AB has been extended from 30th September 2010 to 15th October 2010. There will be no effect in the state Jammu and Kashmir, there due date will remain same as already declared i.e. 30th November 2010. The notification No.402/92/2006-MC (42 of 2010) issued by Central Board of Direct Taxes in detail is given as under :-
No.402/92/2006-MC (42 of 2010)
Government of India / Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi dated 28th September 2010
The Central Board of Direct Taxes have extended the due date of filing income tax returns for the assessment year 2010-11 from 30th September 2010 up to 15th October 2010. The due date has been extended in view of disturbance to general life caused by floods. Accordingly, the due date for obtaining tax audit report u/s 44AB also stands extended to 15th October 2010.
The due date of 30th September 2010 is prescribed for corporate taxpayers, taxpayers whose accounts are subject to tax audit u/s 44AB of the Income Tax Act 1961 or audit under any other law, and working partners of firm the accounts of which are liable to tax audit or audit under any other law.
The due date for the state of Jammu and Kashmir shall, however, remain 30th November 2010 as extended earlier.