Latest CBDT Circular October 2020 regarding the Income Tax Returns for the Assessment Year 2019-20 PDF Download
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 30 September 2020
Order under Section 119(2)(a) of the Income-tax Act, 1961
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 31% 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 scction 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.
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(Rajarajeswari R.)
Under Secretary to the Government of India
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