Due date extension for income tax returns in Jammu and Kashmir and Ladakh provides additional filing time under statutory order. The Central Board of Direct Taxes extended the due date for filing Income tax Returns and Tax Audit Reports to 30th November, 2019 for all categories of assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh, partially modifying earlier CBDT orders. It further clarifies that returns filed after the earlier August due date but before this order's issuance shall be deemed filed within the statutory due date when read with prior CBDT directions.