New Delhi: The last date for filing Income Tax returns for corporate assessees has been extended from the earlier date of November 30.

The date has been extended to December 1 for most States on the grounds that both November 29 and 30 are holidays (Saturday and Sunday).

The date has been extended to December 2 in Delhi, Rajasthan, Madhya Pradesh and Chattisgarh, as Assembly elections are scheduled in these States on December 1.

"The Government has decided that the return of income in case of corporate assessees and those falling under Section 44 AB of the Income Tax Act, will be accepted by the respective tax authorities on December 1, 2003. In the five States where elections are scheduled for December 1, the returns will be accepted on December 2," an official release said.

PTI