Extension of Due Dates Under Income Tax Act

Government vide Notification No. 35/2020 dated 24th June 2020, has further extended the time limits for various filings to provide relief to taxpayer. The extended dates are;


S.No

Particulars

Due Date

1

The time limit for filing of original as well as revised income tax return for the FY 2018-19 (AY 2019-20)

31st July 2020

2

The due date for filing income tax return for the FY 2019-20 (AY-2020-21) i.e. the returns which are to be filed by 31st July 2020 and 31st October 2020.

30th November 2020

3

Due date for filing Tax Audit Report for FY-2019-20

31st October 2020

4

Due date for payment of self-assessment tax in case of a taxpayer whose self-assessment tax liability is up to Rs. 1 Lakh

30th November 2020

5

Due date for making various investment/ payment for claiming deduction under Chapter-VIA-B of the Income-tax Act which includes section 80C (LIC, PPF, NSC etc.), 80D (Mediclaim), 80G (Donations) etc. for FY 2019-20.

31st July 2020

6

The date of making investment/ construction/ purchase for claiming roll over benefit/ deduction in respect of capital gain under section 54 to 54GB of the IT Act.

30th September 2020

7

Due Date of TDS/ TCS return for FY-2019-20

31st July 2020

8

Due date to issue Form-16

15th August 2020

9

Due date for commencement of operation for the SEZ units for claiming deduction under section 10AA of the IT Act.

30th September 2020

10

Due date for passing of order or issuance of notice by the authorities and various compliances under various direct tax and Benami Law Act.

31st March 2021

11

Due date for linking of Aadhar with PAN

31st March 2021


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