ORDER UNDER SECTION 119(2)(a) OF THE INCOME TAX ACT, 1961.

In exercise of the powers conferred under clause (a) of sub-section (2) of section 119 of the Income tax Act, 1961, the Central Board of Direct Taxes hereby specifies the due date in terms of clause (a) and sub-clause (i) of clause (b) of Explanation 1 under sub-section (1) of section 139, and the specified date in terms of clause (a) and (b) of Explanation (ii) under Section 44AB as

(i)     31st December, 1999, for the assessment year 1999-2000 in respect of assessees other than those whose principal place of business or profession is situated in the State of Orissa.

ii)      29th February, 2000, for the assessment year 1999-2000, in respect of those assessees whose principal place of business or profession is situated in the State of Orissa.

(Kamlesh C.Varshney)

Under Secretary (ITA.II)

Copy to:
1. Chairman(DT), All Members, CBDT 
2. All Chambers of Commerce
3. All DGsIT/CCsIT
4. All CsIT
5. All Jt Secy/Directors/Deputy Secretaries/Under secretaries of CBDT.
6. Director of Inspection (Inv.)/IT&Audit/Vigilance/Inv./ Recovery/Spl.Inv/ DOMS/System.
7. Dy.Director of Inspection (P&PI), New Delhi
8. C&AG of India (40 copies)
9. Asstt. Director of Inspection (Bulletin), New Delhi
10. Competent Authority, Chennai, Delhi, Mumbai and Calcutta.
11. JS & Legal Advisor, Min. of Law & Justice, New Delhi
12. Director, NADT, Commissioner (AAR)
13. DI(RSP&PR) with the request for appropriate publicity
14. Institute of Chartered Accountants of India, IP Estate, New Delhi-3.

(Kamlesh C.Varshney) Under Secretary to the Govt. of India