Order F. No. 225/205/2024/ITA-II
The Central Board of Direct Taxes (CBDT) has extended the deadline prescribed in the second proviso to Section 143(1) of the Income-tax Act, 1961. This extension relates to the processing of valid income tax returns (ITRs) filed electronically for Assessment Year (AY) 2023–24 under Section 139.
1. Extended Processing Timeline for ITRs
As per the CBDT directive, returns for which the intimation dispatch date has already expired will now be processed, and the intimation under Section 143(1) will be sent to the respective taxpayers on or before 30th November 2025.
2. Exceptions to the Relaxation
This extended timeline shall not apply to the following categories of returns:
- Returns that have been selected for scrutiny under the Income-tax Act.
- Returns that remain unprocessed due to reasons attributable to the assessee, such as non-compliance, incomplete filings, etc.
3. PAN–Aadhaar Linking Requirement for Refunds
It is also reiterated that in cases where PAN and Aadhaar are not linked, any tax refund due—in full or in part—shall not be issued. This is in accordance with CBDT Circular No. 03/2023, dated 28th March 2023, issued via F. No. 370142/14/2022-TPL.
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