Extension of due date for filing income-tax returns and tax audit reports, with late filings deemed timely. Extension of the due-date for filing income-tax returns and tax audit reports for all categories of assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh is extended to 31st March 2020 under powers conferred by the Income-tax Act. Returns and tax audit reports filed after 31st January 2020 until issuance of the order are deemed to have been filed within the due date specified under section 139(1) read with earlier CBDT orders.