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
Copy to:-
Addition can not be made relying on the valuation report of property when the stamp duty valuation is also available…
Wrong claim of deduction u/s 54F/54B was not a case of concealment of particulars of income or furnishing inaccurate particulars…
CBIC notifies GST rates and value of taxable supply for Biris, Pan Masala / tobacco products Ministry of Finance(Department of…
CBIC has issued a Standard Operating Procedure (SoP) for wearing Body Cam by Custom officers responsible for Baggage Clearance According…
MCA amends rules regarding Directors KYC and updation MINISTRY OF CORPORATE AFFAIRSNOTIFICATION New Delhi, the 31st December, 2025 G.S.R. 943(E).—In…
Deferment of ICAI Phase IV Peer Review Mandate to 31.12.2026 The ICAI has decided that Phase IV of the Peer…