CBDT Extends Time-Frame for Processing of ITRs for AY 2023-24

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  • Last Updated on 11 June, 2025

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ITR processing deadline extension AY 2023-24

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

The Central Board of Direct Taxes (CBDT) has extended the deadline prescribed in the second proviso to Section 143(1) of the Income-tax Act, 1961. This extension relates to the processing of valid income tax returns (ITRs) filed electronically for Assessment Year (AY) 2023–24 under Section 139.

1. Extended Processing Timeline for ITRs

As per the CBDT directive, returns for which the intimation dispatch date has already expired will now be processed, and the intimation under Section 143(1) will be sent to the respective taxpayers on or before 30th November 2025.

2. Exceptions to the Relaxation

This extended timeline shall not apply to the following categories of returns:

  • Returns that have been selected for scrutiny under the Income-tax Act.
  • Returns that remain unprocessed due to reasons attributable to the assessee, such as non-compliance, incomplete filings, etc.

3. PAN–Aadhaar Linking Requirement for Refunds

It is also reiterated that in cases where PAN and Aadhaar are not linked, any tax refund due—in full or in part—shall not be issued. This is in accordance with CBDT Circular No. 03/2023, dated 28th March 2023, issued via F. No. 370142/14/2022-TPL.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied