CBDT has extended the due dates vide Notification No.35 /2020/ F. No. 370142/23/2020-TPL dated 24.06.2020
1) ITR for FY 2018-19 = 31st July 2020
2) ITR for FY 2019-20 = 30th Nov 2020
3) Tax Audit Report FY 2019-20 = 31st Oct 2020
4) Self Assessment Tax liability ≤ Rs. 1,00,000 = 30th Nov 2020
5) Self Assessment Tax liability > Rs. 1,00,000 = July20, Sep20, Nov20 as the case may be. Any delay in Self Assessment Tax liability attracts interest u/s 234A.
6) Deductions made u/s 80C to 80U = 31st July 2020
7) Deduction of CG u/s 54 to 54GB = 30th Sep 2020
8) Commencement of operation u/s 10AA (SEZ Units) = 30th Sep 2020
9) Q4 TDS/TCS Returns = 31st July 2020
10) Issuing TDS Certificates = 15th Aug 2020
11) PAN Aadhaar Linking = 31st March 2021
12) Vivad Se Vishwas Scheme = 31st Dec 2020
13) Where the date for passing order or issuance of notice under various Direct Tax and Benami Laws expires on 31st Dec 2020, the due dates get extended to 31st March 2021.
14) The reduced rate of interest @ 9% shall not be applicable for the payments made after 30th June, 2020.
15) TDS Rates have been reduced by 25% for the period from 14th May, 2020 to 31st March, 2021 (Excluding TDS on salary).
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