Extension of due date for furnishing belated and revised returns for AY 2019-20 to 30th November, 2020
F. No. 225/150/2020-ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
North Block ITA-II Division
New Delhi, the 30th September, 2020
The date for furnishing of Income-tax returns under section 139 of the Income-tax Act ,1961 (‘Act’) for the Assessment Year 2019-20 was 31st March, 2020. However, on consideration of difficulties being faced by the taxpayers due to COVID-19 pandemic, the said date was initially extended to 30th June, 2020 and subsequently to 31st July, 2020 and 30th September, 2020 vide the Taxation and other laws (Relaxations of certain provisions) , Ordinance dated 31.03.2020, Notification No. 35/2020 dated 24.06.2020 and Notification No. 56/2020 dated 29.07.2020 respectively.
2. In this context, on further consideration of genuine difficulties being faced by the taxpayers due to the outbreak of COVID-19 pandemic, the Central Board of Direct Taxes (CBDT), in exercise of powers conferred under section 119(2)(a) of the Act, hereby , further extends the date for furnishing of belated and revised returns for the Assessment Year 2019-20 under sub-section (4) and (5) of section 139 of the Act respectively, from 30th September,2020 to 30th November, 2020.
(Rajarajeswari P.)
Under Secretary to the Government of India
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