Tax deadline extensions for Income-tax returns and audit reports extend filing dates for affected assessees nationwide. Compliance deadlines under the Taxation and Other Laws (Relaxation and Amendment) Act, 2020 extend Income tax return filing for the assessment year commencing 1 April 2020: specified classes of assessees as per Explanation 2 are given an extended due date to the end of January 2021, other assessees to the end of December 2020; the fourth proviso applies mutatis mutandis. Filing of audit reports under the Income tax Act is extended to the end of December 2020.