Notification 29 September 2009
F.No. 225/163/2009
Due date for filing return extended in case of Pune, Sangli and Kolhapur
What this is
F.No. 225/163/2009 was published on 29 September 2009. Its subject is Due date for filing return extended in case of Pune, Sangli and Kolhapur.
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
The order, made by the Central Board of Direct Taxes in exercise of the powers conferred by section 119, extends the due date both for obtaining tax audit reports under section 44AB and for filing returns of income that were required to be furnished by 30 September 2009. The extended date is 31 October 2009. The extension is confined to income-tax assessees in the Pune, Satara, Kolhapur and Sangli districts of Maharashtra.
Why it was issued
It was made on consideration of reports of local disturbances in those districts caused by swine flu and riots.
Who it reaches
- assessees in Pune, Satara, Kolhapur and Sangli districts of Maharashtra whose returns were due by 30 September 2009
- auditors furnishing reports under section 44AB in those districts
- assessing officers in those districts computing interest and default
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 |
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.
Due date for filing return extended in case of Pune, Sangli and Kolhapur
Press Note No. 402/92/2006-MC (20 of 2009), dated 25-9-2009
Order under Section 119 of the Income Tax Act, 1961
On consideration of the reports of local disturbances caused due to Swine Flue and riots of the Pune, Satara, Kolhapur and Sangli Districts of Maharashtra, the Central Board of Direct Taxes, in exercise of powers of conferred under section 119 of the Income Tax Act, 1961, hereby extends the due date of obtaining tax audit reports u/s 44AB of the I.T. Act as well as for filling of returns of income required to be furnished by 30th September 2009 to 31st October 2009 in the cases of income tax assesses in Pune, Satara, Kolhapur and Sangli districts of Maharashtra.
F.No. 225/163/2009 – ITA. II
From when
the due date of 30 September 2009 stands extended to 31 October 2009.
What to watch
- The extension moves only the 30 September 2009 date to 31 October 2009; other due dates are untouched.
- It is confined by district, so an assessee outside the four named districts gets no benefit even in the same State.
- It covers both the tax audit report under section 44AB and the return of income, so the two do not part company.
- The heading of the order names Pune, Sangli and Kolhapur, while the operative part names Pune, Satara, Kolhapur and Sangli; the operative part includes Satara.
Where you meet it
A reader meets this where a return or tax audit report of those districts filed in October 2009 is treated as late, or where interest or penalty for delay is computed for such an assessee.
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
What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.
Source: the Income Tax Department’s own published text — its page for this instrument.