CBDT again extends date for revised ITRs for Assessment Yr 2019-20 to 30 November

Sept. 30: On further consideration of genuine difficulties being faced by taxpayers due to the Covid-19 situation, CBDT further extends the due date for furnishing of belated & revised ITRs for Assessment Yr 2019-20 from 30 September, 2020 to 30 November, 2020. The Order was issued on 30 September u/s 119(2a) of the Income-Tax Act, 1961.

The order stated, “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 30 June, 2020 and subsequently to 31 JuIy, 2020 and 30 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.”

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 Sept. 2020 to 30 November, 2020.