Due-date extension for filing income-tax returns under section 139(1) grants taxpayers an extra month to file. The Central Board of Direct Taxes, under section 119 of the Income-tax Act, extends the due-date prescribed under section 139(1) for filing income-tax returns for Assessment Year 2019-20 from 31 July 2019 to 31 August 2019 for all taxpayers required to file by the original due date, citing difficulties such as delayed issuance of Form 16.