Considering the large-scale disruption of Internet Services in the North Eastern States-Assam, Tripura, Arunachal Pradesh, Meghalaya, Nagaland, Manipur and Mizoram,  the Central Board of Direct Taxes, in exercise of powers conferred under clause (a) of sub-section (2) of section 119 of the Income-tax Act, 1961, has decided to extend the last date for payment of December installment of Advance tax for FY 2019-20, from 15th December, 2019 to 31st December, 2019 in case of all the assesses, Corporate and other than Corporate, in the above mentioned  States.

Extension of advance tax payment deadline for affected taxpayers due to internet service disruption; central board provided administrative relief. The Central Board of Direct Taxes, invoking clause (a) of sub-section (2) of section 119 of the Income tax Act, 1961, extended the payment deadline for the December installment of advance tax for the fiscal year for all assesses, corporate and non-corporate, in specified North Eastern States due to large-scale internet service disruption; the relief alters only the timing of payment for that installment and applies solely to taxpayers located in the named States.