F.No.225/205/2024/ITA-II

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North Block Dated: 9th June, 2025

Subject: – Order u/s 119(2)(a) of the Income-tax Act,1961 regarding processing of returns filed u/s 139 of the Income-tax Act, 1961 beyond the prescribed time limit – reg.

Central Board of Direct Taxes (‘the Board’), in exercise of its powers under section 119(2)(a) of the Income-tax Act,1961 (the Act), hereby relaxes the time-frame prescribed in second proviso to sub-section (1) of section 143 of the Act and directs that electronically filed valid returns of income filed u/s 139 of the Act for Assessment Years (AY) 2023-24, for which date of sending intimation under sub-section (1) of section 143 of the Act has lapsed, shall be processed now and intimation under sub-section (1) of section 143 of the Act shall be sent to the assessee concerned by 30.11.2025.

2. The relaxation accorded above shall not be applicable to the following returns:

a. returns selected in scrutiny;

b. returns remain unprocessed for any reason attributable to the assessee.

3. In cases where PAN-Aadhaar is not linked, refund of any amount of tax or part thereof, due under the provisions of the Act shall not be made as laid down in Circular No.03/2023 dated 28.03.2023 vide F.No.370142/14/2022-TPL.

4. This may be brought to the notice of all for necessary compliance.

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