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The Central Board of Direct Taxes (CBDT), vide a circular dated 18 September 2023 extended 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 case of a fund, trust, institution, any university, other educational institution, any hospital or other medical institution in Form 10B/Form 10BB for AY 2023-24, from 30 September 2023 to 31 October 2023.

Further, the due date of furnishing return of income in Form ITR-7 for AY 2023-24 has been extended from 31 October 2023 to 30 November 2023.

To access the text of the circular, please click here

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