F.No.225/306/2019-ITA-II

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

North Block, ITA-Il Division

New Delhi, the 24 December, 2019

Order under Section 119 of the Income-tax Act. 1961

On consideration of reports of disturbances in internet facility in certain areas of Jammu and Kashmir, the Central Board of Direct Taxes (CBDT), in exercise of powers conferred under section 119 of the Income-tax Act, 1961 ('Act') and in partial modification of CBDT's order under section 119 of the Act dated 23.07.2019, 27.09.2019 and 31.10.2019 hereby further extends the 'due-date' for filing of Income-tax Returns/Tax Audit Reports to 31st January, 2020 in respect of all categories of income-tax assessees in the Union Territory of Jammu and Kashmirand Union Territory of Ladakh who were/are required to file the Income-tax Returns/Tax Audit Reports by the due date specified under section 139(1) of the Act read with orders of CBDT under section 119 of the Act dated 23.07.2019, 27.09.2019 and 31.10.2019.

2. It is also clarified that ITRs/TARs filed by the income-tax assessees after 30.11.2019 till the date of issuance of this order shall be deemed to have been filed within the due date specified under section 139(1) of the Act read with CBDT's order section 119 of the Act dated 23.07.2019, 27.09.2019 and 31.10.2019

(Rajarajeswari R.)

 Under Secretary to the Government of India

Extension of filing deadline for income-tax returns and tax audit reports; late filings during disruption treated as timely. Extension of the due-date for filing Income-tax Returns and Tax Audit Reports for all categories of assessees in the Union Territory of Jammu and Kashmir and the Union Territory of Ladakh is ordered under Section 119, modifying prior CBDT orders; returns and reports filed after the earlier cutoff up to issuance of this order are deemed to have been filed within the applicable due-date.