The due date for filing returns under section 139(1) of the Income Tax Act, 1961 has been extended from 31st October, 2024 to 15th November, 2024 for below classes of taxpayers referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act. As per Explanation 2 to Section 139(1) of Income Tax Act, 1961:
(a) Corporate-assessee; or
(b) Non-corporate assessee whose books of account are required to be audited under Income Tax Act or any other law for the time being in force; or
(c)Partner of a firm whose accounts ]are required to be audited under Income Tax Act or any other law for the time being in force or the spouse of such partner if the provisions of section 5A (Apportionment of Income between spouses governed by the Portuguese Civil Code) applies to such spouse. Refer CBDT Circular No. 13/2024 dated 26th October, 2024.
https://www.incometax.gov.in/iec/foportal/sites/default/files/2024-10/circular-13-2024.pdf