Extension of last date of payment of Dec instalment of Advance Tax FY 2019-20 in North Eastern States

Extension of last date of payment of December instalment of Advance Tax for FY 2019-20 in North Eastern States

F.No.385/38/2019-IT(B)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****

North Block, New Delhi
the 16th December, 2019

Order under Section 119(2) (a) of the Income-tax Act, 1961 – Extension of last date of payment of December Instalment of Advance Tax for FY 2019-20 in respect of assesses in the North Eastern States i.e Assam, Tripura, Arunachal Pradesh, Meghalaya, Nagaland, Manipur and Mizoram.

Considering the large-scale disruption of Internet Services in the North Eastern States -Assam, Tripura , Arunachal Pradesh, Meghalaya, Nagaland, Manipur and Mizoram, the Central Board of Direct Taxes, in exercise of powers conferred under clause (a) of sub-section (2) of section 119 of the Income-tax Act, 1961 , has decided to extend the last date for payment of December Instalment of Advance tax for FY 2019-20, from 15th December, 2019 to 31st December, 2019 in case of all the assessees, Corporate and other than Corporates, in the above mentioned States.

(Naveen Kapoor)
Under Secretary – IT(Budget)
Tele: 23094182

Copy to:
1. OSD to FMlPS to MOS (R)
2. PS to Secretary (Revenue)
3. Chairman (DT), All members, Central Board of Direct Taxes
4. Chief Secretary, State of Jammu and Kashmir
5. All Pr CCsIT/ Pr DsGIT / DsGIT / CCsIT
6. All Joint Secretaries / CsIT , CBDT
7. Director / Deputy Secretaries / Under Secretaries of Central Board of Direct Taxes
8. DIT (PP, PR & OL) for necessary action.
9. Pro DGIT (Systems), New Delhi, for appropriate pUblicity by putting it on departmental website and further necessary action.
10. The Institute of Chartered Accountants ofIndia, IP Estate, New Delhi – 110002
11. CIT (Media), Official Spokesperson of CBDT
12. Database Cell with a request to upload the order on the website
www.irsofficersonline.gov.in
13. Web Manager of the Website www.incometaxindia.gov.in for uploading on the website.

(Naveen Kapoor)
Under Secretary – IT(Budget)

Download CBDT Order u/s 119 Click Here >>

• Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
• Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT