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Extended due date under income tax act due to COVID-19
| Nature of compliance | Original DueDate | Extended Due Date |
| Extension of due dates relating to Income-tax returns | ||
| Filing of belated return for the Assessment Year 2019-20 | 31-03-20 | 30-06-20 |
| Filing of revised return for the Assessment Year 2019-20 | 31-03-20 | 30-06-20 |
| Sending an intimation after processing of return of income (ITR), if the return is filed: | 31-03-20 | 30-06-20 |
| a) During Financial Year 2018-19 under section 139; | ||
| b) During Financial Year 2018-19 in response to a notice issued under section 142(1) | ||
| Time-limit to issue a reassessment notice for the: | 31-03-20 | 30-06-20 |
| a) Assessment Year 2015-16 and onwards if escaped income is less than Rs. 1 lakh; | ||
| b) Assessment Year 2013-14 if escaped income is more than Rs. 1 lakh | ||
| Assessment Year 2003-04 if escaped income is related to any asset (including financial interest in any entity) located outside India | ||
| d) Assessment Year 2013-14, to a person who has been treated as an agent of a non-resident under section 163 | ||
| Extension related to TDS and TCS related compliances | ||
| Furnishing of TDS Statement for the fourth quarter of the Financial Year 2019-20 | 31-05-20 | 30-06-20 |
| Furnishing of TDS Statement in form 26QB/26QC/26QD for the month of | ||
| a) February, 2020 | 30-03-20 | 30-06-20 |
| b) March, 2020 | 30-04-20 | 30-06-20 |
| c) April, 2020 | 30-05-20 | 30-06-20 |
| Issue of TDS certificate | ||
| a) Form 16: In respect tax deducted from the salary paid during the Financial Year 2019-20; | 15-06-20 | 30-06-20 |
| b) Form 16A: In respect of tax deducted from payments other than salary for the quarter ending March 31, 2020 | 15-06-20 | 30-06-20 |
| c) Form 16B/16C/16D: In respect of tax deducted under section 194-IA/194-IB/194M during the month of March, 2020 | 15-05-20 | 30-06-20 |
| d) Form 16B/16C/16D: In respect of tax deducted under section 194-IA/194-IB/194M during the month of April, 2020 | 14-06-20 | 30-06-20 |
| Furnishing of TCS Statement for fourth quarter of the Financial Year 2019-20 | 15-05-20 | 30-06-20 |
| Issue of TCS certificate for the fourth quarter of the Financial Year 2019-20 | 30-05-20 | 30-06-20 |
| Furnishing of Form 24G by an office of the Government for the month of | ||
| a) March 2020 | 30-04-20 | 30-06-20 |
| b) April 2020 | 15-05-20 | 30-06-20 |
| c) May 2020 | 15-06-20 | 30-06-20 |
| Due date to send the intimation for processing of statement of TDS/TCS filed during the Financial Year 2018-19 | 31-03-20 | 30-06-20 |
| Extension of due dates relating to PAN | ||
| Application for allotment of PAN: | 31-05-20 | 30-06-20 |
| a) in case of non-individual resident person, which enters into a financial transaction of Rs. 2.5 lakhs or more during FY 2019-20 and hasn’t been allotted any PAN; | ||
| b) in case of person being managing director, director, partner, trustee, author, founder, karta, CEO, principal officer or office bearer of the person referred to in Rule 114(3)(v) or any person competent to act on behalf of the person referred to in Rule 114(3)(v) and who has not been allotted any PAN | ||
| Linking of Aadhaar number and PAN | 31-03-20 | 30-06-20 |
| PAN to be treated as inoperative due to non-linking it with Aadhaar number | 31-03-20 | 31-03-20 |
| Extension of due dates relating to others matters | ||
| Commencement of operation by the SEZ units for claiming deduction under section 10AA | Due dates falling between 20-03-2020 to 29-06-2020 | 30-06-20 |
| Note: If necessary approval is received by SEZ units on or before March 31, 2020 | ||
| Making Investments or completing construction/purchase for claiming deduction from capital gains arising during the Financial Year 2019-20. | ||
| Due dates falling between 20-03-2020 to 29-06-2020 | 30-06-20 | |
| Making various tax saving investments or payments for the Financial Year 2019-20 (Section 80C to 80GGC) | 31-03-20 | 30-06-20 |
| Furnishing of Statement of Financial Transactions (SFT) for the Financial Year 2019-20 | 31-05-20 | 30-06-20 |
| Non-payment of additional 10% payment of disputed tax | 31-03-20 | 30-06-20 |
| The due date shall be extended in the following cases: | Due date falling between 20-03-2020 to 29-06-2020 | 30-06-20 |
| a) Passing of Order or issuance of notice, notifications, sanction or approval by the authorities, commissioners or tribunal; and | ||
| b) Filing of appeal, reply or application or furnishing of any | ||
| report, document etc. |
Categories: Income Tax