1. Income Tax Returns for the FY 2018-19:The time limit for filing of original as well as revised income-tax returns for the FY 2018-19 has been extended to 31st July, 2020.
  2. Income Tax Returns for FY 2019-20: The time limit for filing of income tax return for the FY 2019-20 (AY 2020-21) has been extended to 30th November, 2020. The date for furnishing tax audit (U/s 44AB) report has also been extended to 31st October, 2020.
  3. Time limit for investments u/s 80C: The due date for making various investment for claiming deduction under Chapter-VIA-B of the IT Act which includes section 80C, 80D, 80G etc. has also been extended to 31st July, 2020.
  4. Time for investments, etc. for deduction u/s 54 to 54GB extended: The date for making investment/ construction/ purchase for claiming roll over benefit/ deduction in respect of capital gains under sections 54 to 54GB of the IT Act has also been further extended to 30th September, 2020.
  5. Time Limit for furnishing of the TDS/ TCS statements and issuance of TDS/ TCS certificates extended: The furnishing of the TDS/ TCS statements and issuance of TDS/ TCS certificates being the prerequisite for enabling the taxpayers to prepare their return of income for FY 2019-20, the date for furnishing of TDS/ TCS statements and issuance of TDS/ TCS certificates in Form 16 or Form 16A pertaining to the FY 2019-20 has been extended to 31st July, 2020 and 15th August, 2020 respectively.
  6. Interest u/s 234A: Waiver of interest u/s 234A in cases where self-assessment tax is up to INR.1.00 Lakhs.

Please refer the enclosed gazette notification: CG-DL-E-24062020-220145 / dated 24th June 2020.Notification Number- 35- 2020 – 24th June 2020