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<h1>Extended Deadline: Taxpayers Get Extra Time to File Income Tax Returns for AY 2019-20 Due to COVID-19 Challenges</h1> The circular extends the deadline for filing belated and revised income tax returns for Assessment Year 2019-20 from September 30, 2020 to November 30, 2020. This extension is due to difficulties faced by taxpayers during the COVID-19 pandemic, allowing additional time to complete income tax filing requirements under sections 139(4) and 139(5) of the Income-tax Act, 1961.