Extension of return filing deadline for belated and revised income-tax returns due to COVID-19 relief. Exercising powers under Section 119(2)(a) of the Income-tax Act, 1961, the authority extends the due date for furnishing belated returns under Section 139(4) and revised returns under Section 139(5) for the assessment year 2019-20 from the previously notified September date to a later date in November 2020, on account of genuine difficulties caused by the COVID-19 pandemic and following earlier statutory and notification-based extensions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of return filing deadline for belated and revised income-tax returns due to COVID-19 relief.
Exercising powers under Section 119(2)(a) of the Income-tax Act, 1961, the authority extends the due date for furnishing belated returns under Section 139(4) and revised returns under Section 139(5) for the assessment year 2019-20 from the previously notified September date to a later date in November 2020, on account of genuine difficulties caused by the COVID-19 pandemic and following earlier statutory and notification-based extensions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
