DUE TO THE OUTBREAK OF NOVEL CORONA VIRUS, THE GOVERNMENT HAS FURTHER EXTENDED THE DATES FOR VARIOUS COMPLIANCES UNDER THE INCOME TAX ACT, 1961 (IT Act) AND VARIOUS OTHER SPECIFIED ACTS** BY NOTIFICATION NO.35 / 2020, DATED 24 JUNE 2020 AND COMES INTO FORCE FROM 30 JUNE 2020
| Sr. No. | Particulars | Period | Actual Due Date | Extended Due date |
| 1 | Income Tax Return u/s 139 (Revised or Belated Return) | AY 2019-20 | 31st March 2020 | 31st July 2020 (earlier extension was up to 30th June, 2020) |
| 2 | Income Tax Return u/s 139 | AY 2020-21 | 31st July 2020/ 31st October 2020 | 30th November 2020 |
| 3 | Self – Assessment (SA) Tax Liability | AY 2020-21 | On or Before 31st July 202 0/ 31st October 2020 | 30th November 2020
No interest chargeable under Section 234A, if the SA Tax liability is up-to INR 1 Lakh |
| 4 | Tax Audit Report under section 44AB of the IT Act | AY 2020-21 | 30th September, 2020 | 31st October, 2020 |
| 5 | Deduction available under Chapter VI A, in heading B (e g., 80C, 80D, 80G etc.) | AY 2020-21 | 31st March 2020 | Investments / payments can be made up-to 31st July 2020 (earlier extension was up to 30th June, 2020) |
| 6 | Capital Gain Exemption u/s 54 to 54GB | AY 2020-2 1 | Due dates as per Income Tax Act | Investments / payments /construction can be made up-to 30th September 2020 (earlier extension was up to 30th June, 2020) |
| 7 | Furnishing of TDS/ TCS Statement (Returns) | Q4 of AY 2020-2 1 | 31st May 2020 | 31st July 2020 (earlier extension was up to 30th June, 2020) |
| 8 | Issuance of TDS/ TCS certificate | AY 2020-2 1 | 15th June 2020 | 15th August 2020 (earlier extension was up to 15th July, 2020) |
| 9 | Linking of Aadhar with PAN | – | 30th June 2020 | 31st March 2021 |
| 10 | Payment under Vivad se Vishwas Act, 2020 | – | 31st March 2020 | 31st December 2020 (earlier extension was up to 30th June, 2020) |
| 11 | Commencement of Operation for Special Economic Zone units under section 10AA of the IT Act | – | 31st March 2020 | 30th September 2020 (earlier extension was up to 30th June, 2020) |
| 12 | Matters other than specifically provided:a. Completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the specified Act; orb. Filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the specified Act |
Deadline falling between 20th March 2020 and 31st
December 2020 |
31st March, 2021 |
Specified Act means
– The Wealth-tax Act, 1557;
– The Prohibition of Benami Property Transaction Act, 1988;
– Chapter VII of the Finance (No.2) Act, 2004;
– Chapter VII of the Finance Act, 2013;
– The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; – Chapter VIII of the Finance Act, 2016; or
– The Direct Tax Vivad se Vishwas Act, 2020
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what is the extended due date of SFT filling 2019-20?
WHAT IS DUE DATE FOR SFT FILING FOR FY 2019-20.
whether date etended for filing appeal with CIT Appeal for the rejection of order of petition filed u/s 154 nd also to tribunal against apeeal oders received in june2020?
what is the time limit for filing appeal with CIT (Appeals) for rejetion of petition u/s154 by CPC and further appeal to Tribunal by the assessee?