In exercise of powers conferred under section 119 of the Income-tax Act, 1961, the Central Board of Direct Taxes, In continuation to order u/s 119 dated 26.09 .2013 in F.No. 225/117/2013/1TA.II, hereby directs 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 of the Income-tax Act, 1961.