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Apr 24, 2023 Circulars & Notifications Attachment Link
As per the Finance Bill 2023, Form 9A & Form 10 should be filed at least two months prior to the due date for furnishing of return of income, i.e. 31st August.
The Finance Bill 2023 has proposed that Form 9A and/ or Form 10 should be filed at least two months prior to the due date specified under Section 139(1) for furnishing the return of income for the previous year. Earlier, this information was to be furnished in Form 9A and/ or 10 on or before the due date for furnishing the return of income under Section 139(1) of the relevant assessment year. With this amendment, the accounts of the NGOs needs to be finalized on or before 31st August, so as to determine the amount of shortfall in application and the relevant action to be taken. The revised Due Dates are:
|
Forms |
Particulars |
Due-Date |
|
Filing of ITR |
No Change in Due Date |
31st October |
|
Filing of Form 9A |
Accumulation within next one year |
31st August |
|
Filing of Form 10 |
Accumulation within next five years |
31st August |