As per provisions of Section 119 of Income-tax Act, 1961(‘Act’) , Central Board of Direct Taxes extends the due date for filing income-tax returns from 31st July, 2016 to 31st August ,2016 , in case of Income-tax assessees in the State of Jammu & Kashmir who are required to file their return under Section 139(1) of the Act. This extension is given on consideration of reports of dislocation of general life in certain areas of the State of Jammu & Kashmir.

Extension of income tax return due date for Jammu & Kashmir assessees under Section 139(1) via Section 119. Extension of the due date for filing income-tax returns is granted under Section 119 to provide administrative relief to assessees in Jammu & Kashmir obligated to file returns under Section 139(1), postponing the original filing deadline by one month owing to reported dislocation of general life in certain areas.