The income tax department has extended the due dates for filing certain audit reports for FY 2022-23 (AY 2023-24), which are as follows:
Furnishing Audit Report: The due date for submitting Audit Reports in Form 10B/Form 10BB (applicable for Trusts, Funds, Universities, Educational Institutions, Hospitals or any other medical institutions) for the A.Y. 2023–24 (FY 2022-23) has been extended by CBDT from 30th September to 31st October 2023.
ITR Filing: In line with the above, the due date for filing of Return of Income in ITR-7 for the A.Y. 2023–24 (FY 2022-23) has been extended by CBDT from 31st October to 30th November 2023.
Refer to CBDT Circular No. 16/2023 dated September 18th, 2023 here: https://incometaxindia.gov.in/communications/circular/circular_no_16_2023.pdf