The CBDT has issued an order dated 24.10.2013 under section 119 of the Act in continuation of the order dated 26.09.2013 directing that in cases where the ‘due date’ of furnishing reports of audit and corresponding income-tax returns was 30th September 2013 and where the same are furnished electronically on or before 31st October 2013, such reports of audit and returns of income shall be deemed to have been furnished within the ‘due date’ prescribed under section 139(1) of the Income-tax Act, 1961
source:- http://www.itatonline.org/info/index.php/cbdt-extends-due-date-for-filing-tax-audit-report-for-ay-2013-14/
source:- http://www.itatonline.org/info/index.php/cbdt-extends-due-date-for-filing-tax-audit-report-for-ay-2013-14/