ORDER [F.NO.225/72/2010/ITA-II]

Section 119 of the income-tax Act, 1961 - Central Board of Direct Taxes - Instructions to subordinate authorities - Extension of due/specified date of filing of returns/tax audit report for A.Y. 2011-12 in respect of assessees assessed at Sikkim

What this is

ORDER [F.NO.225/72/2010/ITA-II] was issued by the Central Board of Direct Taxes on 30 September 2011. Its subject is Section 119 of the income-tax Act, 1961 - Central Board of Direct Taxes - Instructions to subordinate authorities - Extension of due/specified date of filing of returns/tax audit report for A.Y. 2011-12 in respect of assessees assessed at Sikkim.

This is an order under section 119 of the 1961 Act — section 239 of the 2025 Act. Section 119 lets the Board give directions to its own officers and, in defined cases, relax a requirement. It is an administrative power, not a power to rewrite the charge.

What it does

Extends, for assessees assessed at Sikkim, the due date for filing returns of income for assessment year 2011-12 from 30 September 2011 to 31 October 2011, and correspondingly extends the specified date for the tax audit report under section 44AB to 31 October 2011. The order is made under section 119.

Why it was issued

Reports of disturbance to general life caused by the earthquake in the State of Sikkim.

Who it reaches

Assessees assessed at Sikkim with a 30 September 2011 due date
Auditors filing tax audit reports for such assessees

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.44AB	s.2, s.58, s.63
s.119	s.239

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

Section 119 of the income-tax Act, 1961 - Central Board of Direct Taxes - Instructions to subordinate authorities - Extension of due/specified date of filing of returns/tax audit report for A.Y. 2011-12 in respect of assessees assessed at Sikkim
ORDER [F.NO.225/72/2010/ITA-II], DATED 30-9-2011
On consideration of the reports of disturbance of general life caused due to earthquake in the State of Sikkim, the Central Board of Direct Taxes, in exercise of powers conferred under section 119 of the Income-tax Act, 1961, hereby extends the 'due date' of filing of returns of income for the Assessment Year 2011-12, from 30th September 2011 to 31st October 2011 in respect of assessees assessed at Sikkim. Accordingly, the 'specified date' for Tax Audit report as prescribed under section 44AB of the Income-tax Act, is also extended to 31st October 2011.

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What to watch

The extension is by place of assessment — assessees assessed at Sikkim — not by residence or by where the business is carried on.
It is a one-time extension for assessment year 2011-12 whose extended date, 31 October 2011, has passed; the order is spent.
Both dates move together: the return date and the section 44AB specified date.

Where you meet it

When testing whether a Sikkim assessee's assessment year 2011-12 return or tax audit report was late, for interest under section 234A or penalty under section 271B.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No.15/2025 — Extension of timelines for filing of various reports of audit and income tax returns ITRS for the assessment year 2025 2 29 October 2025
Circular No. 2/2025 — Extension of due date for filing of form no. 56F under the income tax act 1961 18 February 2025
Circular No. 18/2023 — Circular No. 1 g of 2023 20 October 2023
Circular No. 5/2021 — Order under section 119 of the income tax act 1961 25 March 2021
Circular No. 19/2020 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10BB for assessment year 201 3 November 2020
Circular No. 10/2020 — Order under section 119 of the income tax act 1961 regarding reporting requirement under clause 30C and clause 44 of the 24 April 2020

← Circular No. 8/2011 · Circular No. 7 →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.