SECTION 139, READ WITH SECTION 119, OF THE INCOME-TAX ACT, 1961 – INCOME- RETURN OF – EXTENSION OF DUE DATE FOR FURNISHING RETURN OF INCOME, FROM 31-8-2018 TO 15-9-2018 IN CASE OF ASSESSEES IN STATE OF KERALA DUE TO SEVERE FLOODS – AMENDMENT IN ORDER, DATED 26-7-2018

ORDER [F.NO.225/242/2018/ITA.II], DATED 28-8-2018

In view of disruption caused due to severe floods in Kerala, in partial modification of order dated 26-7-2018 in file of even no., the Central Board of Direct Taxes, hereby, further extends the due date specified under clause (c) of Explanation 2 to section 139(1) of the Income-tax Act, 1961 for furnishing return of income, from 31st August, 2018 to 15th September, 2018, in case of Income-tax assessees in the State of Kerala, who are liable to file their Income-tax returns by 31st August, 2018.