Circular No. 225/124/2012/ITA.II], dated 20-6-2012

Section 119 of the Income-tax Act, 1961 - Income-tax authorities - Instructions to subordinate authorities - Order extending due date for filing Form 49C for F.Y. 2011-12

What this is

Circular No. 225/124/2012/ITA.II], dated 20-6-2012 was issued by the Central Board of Direct Taxes on 20 June 2012. Its subject is Section 119 of the Income-tax Act, 1961 - Income-tax authorities - Instructions to subordinate authorities - Order extending due date for filing Form 49C for F.Y. 2011-12.

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 the date for filing Form No. 49C for financial year 2011-12 from 30 May 2012 to 30 September 2012, and permits the form to be filed in paper mode for that year instead of electronically with a digital signature. Section 285 read with Rule 114DA and Circular No. 5 of 2012 dated 6 February 2012 requires specified assessees having a liaison office in India to file Form No. 49C electronically within 60 days from the end of the financial year. A paper form was to be sent by registered post or speed post to the Director General of Income-tax (International Taxation) at the address given.

Why it was issued

It was brought to the Board's notice that the facility for electronic filing of the form had not been operationalised because of technical difficulties, so the assessees concerned could not comply by the prescribed date.

Who it reaches

Non-residents operating a liaison office in India
Persons required to file the annual statement under section 285
Advisers filing Form No. 49C for financial year 2011-12

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.119	s.239
s.285	s.505

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 - Income-tax authorities - Instructions to subordinate authorities - Order extending due date for filing Form 49C for F.Y. 2011-12
Order [F. No. 225/124/2012/ITA.II], dated 20-6-2012
Section 285 of Income-tax Act and Rule 114DA of Income-tax Rules read with Circular No. 5 of 2012, dated 6-2-2012, prescribes that a specified categories of assessees having a (Liaison Office in India shall electronically file Form 49C, within 60 days from the end of financial year. The due date for filing Form 49C for the financial year 2011-12 was prescribed as 30th May, 2012.
2. It has been brought to the notice of the Board that the appropriate facility for allowing the electronic filing of this form has not yet been operationalised due to technical difficulties and therefore the concerned assessees have not been able to make compliance within the prescribed date. In consideration of the same, the Board in exercise of powers conferred under section 119 of the Income-tax Act, 1961, has decided to extend the due date of filing Form 49C for the financial year 2011-12, up to 30th September, 2012.
3. The Board has further decided that for the financial year 2011-12, Form 49C can be filed in 'paper mode' instead of filing it electronically with digital signatures. Such Form 49C (in Paper mode) should be sent at the following address by 'Registered Post' or 'Speed Post':
The Director General of Income Tax (International Taxation),
4th Floor, Drum Shaped Building,
I.P. Estate, New Delhi-11002
The above may be immediately brought to the notice of the all concerned.
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What to watch

The paper mode concession is expressly for financial year 2011-12 only; later years revert to electronic filing with a digital signature.
The 60 day period in Rule 114DA continues to govern other years, so this relief cannot be carried forward.
A paper form had to go by registered post or speed post to the named address, and delivery by other means would not answer the order.
The extended date of 30 September 2012 has passed and the order is spent.

Where you meet it

In a penalty or default notice on a liaison office for failing to furnish the annual statement in Form No. 49C for financial year 2011-12.

What it names

Rules it names. Rule 114DA of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

It mentions. Circular No. 5/2012

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. 6/2026 — Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to sectio 2 July 2026
Circular No. 2/2026 — Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TD 25 March 2026
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. 10/2025 — Relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by 28 July 2025
Circular No. 7/2025 — Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) 25 June 2025
Circular No. 6/2025 — Extension of due date for furnishing return of income for the Assessment Year 2025-26 27 May 2025

← Press Release, dated 28-6-2012 · Circular No. 04/2012 →

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.