Extension of due date for filing of Income-tax Returns/Tax Audit Reports for Union Territory of Jammu Kashmir and Ladakh to 30th November, 2019
F.No. 225/306/2019-ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, ITA-II Division
New Delhi
Dated: 31st October, 2019
Order under Section 119 of the Income-tax Act, 1961
On consideration of reports of disturbances in internet facility in certain areas of Jammu and Kashmir, the Central Board of Direct Taxes (CBDT), in exercise of powers conferred under section 119 of the Income-tax Act, 1961 (‘Act’) and in partial modification of CBDT’s order under section 119 of the Act dated 23.07.2019 and 27.09.2019, hereby further extends the ‘due-date’ for filing of Income-tax Returns/Tax Audit Reports to 30th November, 2019 in respect of all categories of income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh who were/are required to file the Income-tax Returns/Tax Audit Reports by the due date specified under section 139(1) of the Act read with orders of CBDT under section 119 of the Act dated 23.07.2019 and 27.09.2019.
2. It is also clarified that ITRs filed by the certain categories of income-tax assessees who were required to file ITRs by 31.08.2019, but have filed ITRs after 31.08.2019 till the date of issuance of this order shall be deemed to have been filed within the due date specified under section 139(1) of the Act read with CBDT’s order section 119 of the Act dated 23.07.2019.
(Rajarajeswari R.)
Under Secretary to the Government of India
Copy to: –
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