Summary of CBDT Notification date June 24, 2020 extending various due dates under Income tax Act.
| Type of compliance | Original Due Date | Revised Due Date as per Notification |
| Original Income tax return for AY 2019-20 |
Non-Corporate Taxpayers July 31, 2019 Corporate Taxpayer – October 31, 2019 Tax payers subject to transfer pricing November 31, 2019 |
July 31, 2020 |
| Revised or Belated income tax return for AY 2019-20 | March 31, 2019 | July 31, 2020 |
| Original Income tax return for AY 2020-21 |
Non-Corporate Taxpayers – July 31, 2020 Corporate Taxpayers- October 31,2020 Taxpayers subject to transfer pricing- November 30, 2020 |
November 30, 2020 |
| Tax Audit for AY 2020-21 |
Corporate Taxpayer – Sep 30, 2020 Taxpayers subject to transfer pricing – October 30, 2020 |
October 30, 2020 |
| Investment / Payment fir claiming deduction u/s 80C- LIC, PPF etc, 80G-Donations. 80D-Mediclaim etc for FY 2019-20 | March 31, 2020 | July 31, 2020 for earlier extenuation of June 30. 2020 |
| Investments in new residential house u/s 54 / 54F for capital gain purpose for property sold in FY 2019-20 | July 31, 2020 | September 30, 2020 |
| Purchase of agricultural land to claim deduction u/s 54B for land sold in FY 2019-20 | July 31, 2020 | September 30,2002 |
| TDS & TCS Returns for Q1 to Q4 of FY 2019-2020 |
Q1 – July 31, 2019 Q2 – October 31, 2019 Q3 – January 31, 2020 Q4 – May 31, 2020 (Extended earlier to June 30, 2020) |
July 31, 2020 (July 15, 2020 for Government Deductor ) |
| Issuance of Form 16 to employees | June 15, 2020 (extended earlier to June 30, 2020) | August 15, 2020 |
| Linking Of Aadhar with PAN | June 30, 2020 | March 31, 2021 |
| Assessment Proceedings | Time barring between march 20, 2020 to June 29, 2020 – Earlier extended to June 30, 2020 | Time barring between March 20, 2020 to December 30, 2020 – Now Extended to March 31, 2021 |
| Requirement of issuance of any notice due between | March 20, 2020 to June 29, 2020 – Earlier extended to June 30, 2020 | March 20, 202 to December 30, 2020 – Now extended to March 31, 2021 |
| Latest Date of opting of Vivad Se Vishwas Scheme without Payment of additional amount | June 30, 2020 | December 30, 2020 |
| Form 16A | June 30, 2020 | March 30, 2021 |
| Any Other Compliances (Other than those specifically mentioned above) which are due between March 20, 2020 to December 31, 2020 shall get automatically extended to March 31, 2021 | ||
| The earlier relaxation given for reduced rate of interest of 9% per annum for delayed payment of taxes, levies etc shall only be for payments made up to June 30, 2020. | ||
| Interest under section 234A would be applicable if self-assessment tax liability exceeds Rs. 1 lakh and such tax is paid after due date specified under income tax Act i.e. without considering ordinance. | ||
