Issues in Applying Provisions of Section 43B – With Respect To Different Due Dates for filing of Tax Audit and ITR

Right from AY 2013-14, when Tax Audit report was first required to be filed online, it is filed along with Income Tax return as due date for filing both Tax Audit Report and Income Tax returns were one and the same. However, Finance Act, 2020 with an objective to introduce pre-filled Income Tax returns, introduced a separate due date for filing Tax Audit report under the provisions of section 44AB, of The Income Tax Act. It provided that due date shall be one month prior to the date of filing of

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