India's Central Board of Direct Taxes (CBDT) has announced the extension of the due date for annual tax returns for the assessment year 2024-25 (tax year 2023-24) from 31 October 2024 to 15 November 2024. The extension was provided through Circular No. 13/2024 of 26 October 2024 for companies, persons (other than companies) whose accounts are required to be audited, and partners of firms whose accounts are required to be audited.