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Circular No. 16/2023 F. No. 225/177/2023/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, dated 18th September 2023 Subject: - Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Assessment Year 2023-24— reg. On consideration of difficulties reported by the taxpayers and other stakeholders, the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Income-tax Act,1961 (Act), provides relaxation in respect of following compliances: 1. The due date of furnishing Audit report under clause (b) of the tenth proviso to clause (23C) of section 10 and sub-clause (ii) of clause (b) of sub-section (1) of section 12A of the Income-tax Act, 1961, in the case of a fund or trust or institution or any university or other educational institution or any hospital or other medical institution in Form 10B/Form 10BB for the PreviousYear 2022-23, which is 30th September, 2023, is hereby extended to 31st October, 2023. 2. The due date of furnishing of Return of Income in Form ITR-7 for the Assessment Year 2023- 24 in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, which is 31st October, 2023, is hereby extended to 3oth November, 2023. sd/- (Ravinder Maini) Director to the Government of India Copy to:
- PS to F.M./ PS to MoS (F).
- PS to Revenue Secretary.
- Chairman (CBDT) & All Members of CBDT.
- All Pr. CCsIT/CCsIT/Pr. DGsIT/DGsIT.
- All Joint Secretaries/CsIT, CBDT.
- Directors/Deputy Secretaries/Under Secretaries of CBDT.
- Web Manager, with a request to place the order on official Income-tax website.
- CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely.
- JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.
- The Institute of Chartered Accountants of India, IP Estate, New Delhi.
- All Chambers of Commerce.
- The Guard File.
(Ravinder Maini)
Director to the Government of India
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