Gauhati HC: No Cheque Number? Demand Notice Invalid Under Section 138 NI Act
“Cheque number is the most essential part of the demand notice filed under Section 138 NI Act for insufficient funds. Without it, notice falls short of legal requirement.”
Section 139
CBDT Update: New ITR Filing Deadline Announced for AY 2025—26
CBDT has extended the due date for filing ITR from 31st October 2025 to 10th December 2025, and the deadline for furnishing tax audit reports to 10th November 2025.
Relief for Taxpayers: CBDT Pushes Audit Filing Deadline to October-End
CBDT has extended the tax audit timeline for Assessment Year 2025—26, shifting the deadline from 30th September to 31st October 2025.