*CBDT Extends Form 56F Filing Deadline Under Section 10AA(8) For SEZ Profit Deductions To March 31, 2025* CBDT extended the deadline for filing Form 56F (report of accountant) under section 10AA(8) read with section 10A(5) of Income Tax Act for AY 2024-25 to March 31, 2025. The extension was granted under section 119(2)(b) to address difficulties faced by taxpayers in meeting the original deadline specified under section 44AB. This administrative relief applies specifically to reports required from taxpayers claiming deductions for profits and gains from Special Economic Zone (SEZ) units, providing additional time for compliance with statutory requirements while maintaining regulatory oversight. Extract Circular No. 02/2025 F. No. 300173/11/2025-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (ITA-I Division) Dated the 18 th February, 2025 Sub: Extension of due date for filing of Form No. 56F under the Income-tax Act, 1961- reg. On consideration of difficulties reported by the taxpayers and other stakeholders in timely filing of report of accountant required to be filed under sub-section (8) of section 10AA read with sub-section (5) of section 10A of the Income-tax Act, 1961 ( the Act ) and with a view to avoid genuine hardship to such cases, the Central Board of Direct taxes, in exercise of its powers under section 119(2)(b) of the Income Tax Act, 1961 , hereby extends the due date of filing of report of the accountant as required to be filed under sub-section (8) of section 10AA read with sub-section (5) of section 10A of the Act, for Assessment year 2024-25 from the specified date under section 44AB of the Act to 31.03.2025. (Ashwani Kumar) Under Secretary to the Govt. of India