F.No.225/150/2020/ITA-II

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

North Block, (ITA-II division)

New Delhi, the 30th September, 2020

Sub: 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 31st July, 2020 and 30th 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 30th September, 2020 to 30th November, 2020.