CircularCBDT extends the due date for filing ITRs for A.Y. 2019-20 till November 30, 2020

The date for furnishing of Income-tax returns under Section 139 of the Income-tax Act, 1961 (“the IT Act”) for the Assessment Year 2019-20 was March 31, 2020. However, on consideration of difficulties being faced by the taxpayers due to the COVID-19 pandemic, the said date was initially extended to June 30, 2020 and subsequently to July 31, 2020 and September 30, 2020 vide the Taxation and other laws (Relaxations of certain provisions), Ordinance dated March 31, 2020, Notification No. 35/2020 dated June 24, 2020 and Notification No.56/2020 dated July 29, 2020 respectively.

Order:

On further consideration of genuine difficulties being faced by the taxpayers due to the outbreak of the COVID-19 pandemic, the CBDT vide F. No. 225/150/2020-ITA-II dated September 30, 2020, in the exercise of powers conferred under Section 119(2)(a) of the IT Act further extended 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 IT Act respectively, from September 30, 2020 to November 30, 2020.