The due date for filing Audit Reports in Form 10B/Form 10BB for A.Y. 2023–24 has been extended by CBDT from September 30th to October 31st, 2023. Refer CBDT Circular No. 16/2023 dated September 18, 2023.
To Know More: https://www.incometax.gov.in/iec/foportal/sites/default/files/2023-09/circular_no_16_2023.pdf#