Circular No. 19/2022 — Extension of timeline for filing of various reports of audit for the assessment year 2022

What this is

Circular No. 19/2022 was issued by the Central Board of Direct Taxes on 30 September 2022. Its subject is Extension of timeline for filing of various reports of audit for the assessment year 2022 23.

This is an extension of time. It moves a date that the Act or the Rules otherwise fix, and it does so only for the compliance and the period it names — not for anything else that happens to fall due at the same time.

What it does

Extends the date for furnishing a report of audit under any provision of the Act for the previous year 2021-22, in the case of assessees covered by clause (a) of Explanation 2 to section 139(1), from 30 September 2022 to 7 October 2022. The extension is granted under section 119.

Why it was issued

Difficulties were faced by taxpayers and other stakeholders in the electronic filing of the various reports of audit under the Act.

Who it reaches

Assessees whose accounts must be audited for previous year 2021-22
Tax auditors uploading Form No. 3CA, 3CB and 3CD and other audit reports
Assessees relying on the audit report date to fix their return date

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.139	s.2, s.263, s.349

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

Circular No. 19/2022
F. No. 225/49/2021/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
New Delhi, dated 30th September 2022
Subject: - Extension of timeline for filing of various reports of audit for the Assessment Year 2022-23– reg.
On consideration of difficulties faced by the taxpayers and other stakeholders in electronic filing of various reports of audit under the provisions of the Income-tax Act,1961 (Act), the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Act, extends the due date of furnishing of report of audit under any provision of the Act for the Previous Year 2021-22, which was 30th September 2022 in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, to 07th October, 2022.
Sd/-
(Ravinder Maini)
Director to the Government of India

Copy to:
1. PS to F.M./ PS to MoS (F).
2. PS to Revenue Secretary.
3. Chairman (CBDT)& All Members of CBDT.
4. All Pr. CCsIT/CCsIT/Pr. DGsIT/DGsIT.
5. All Joint Secretaries/CsIT, CBDT.
6. Directors/Deputy Secretaries/Under Secretaries of CBDT.
7. Web Manager, with a request to place the order on official Income-tax website.
8. CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely.
9. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.
10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
11. All Chambers of Commerce.
12. The Guard File.
(Ravinder Maini)
Director to the Government of India

What to watch

It covers a report of audit under any provision of the Act, not only the tax audit report, but only for the class in clause (a) of Explanation 2 to section 139(1).
The extension of seven days is short and has long expired, so the circular is spent.
The return date did not move with this circular; that was done separately by Circular No. 20/2022 dated 26 October 2022.
Nothing here touches the report under section 92E, which has its own date.

Where you meet it

In a penalty proceeding under section 271B for failure to get accounts audited and furnish the report by the due date for previous year 2021-22.

What it names

It mentions. Circular No. 19/2022

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

← Circular No. 20/2022 · F.No.370133/13/2022-TPL →

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.