Belated & Revised ITR 2018-19, Government further extends the due date for furnishing belated & revised ITRs for assessment year 2019-20 from 30th September, 2020 to 30th November, 2020 vide Order No F. No. 225/1 50/2020-ITA-II . the due date for furnishing of Income Tax Returns u/s 139 of the Income-tax Act, 1961 for the Assessment Year 2019-20 was March 31, 2020. However, considering the difficulties being faced by the taxpayers due to the COVID-19 pandemic, the due 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.
belated & revised ITR 2018-19 below are the text of notification
F. No. 225/1 50/2020-ITA-U
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
North Block, ITA-II Division
New Delhi, the 3,ySeptember,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 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 31″ July,2020 and 30’h 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 30’h September,2020 to 30th November,2020.
Copy to:-
1. PS to F.M./ OSD to F.M./PS to MoS (R).
2. PS to Finance/Revenue Secretary.
3. Chairman (CBDT)& All Members of CBDT.
4. All Pr. CCs IT/CCs ITIPr. DsGIT/DsGIT.
5. All Joint Secretaries/CsIT, CBDT.
6. Directors l Deputy Secretaries l Under Secretaries of CBDT.
7. ADG (Systems)-4 with a request to place the order on official income-tax website.
8. CIT (M&TP), Official Spokesperson of CBDT with a request to publicize widely.
9. Add!. CIT, Data Base Cell for placing it on irsofficersonline.gov.in.
10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
II. All Chambers of Commerce.
(Rajarajeswari R.)
Under Secretary to the Government of India
Also Read : CBIC extends due date for Annual Return GSTR 9/9C for F.Y. 2018-19 till Oct 31,2020