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All Compliance Due Date Changes in One Place

Extension of due dates relating to Income-tax returns and Audit reports

Section Nature of compliance Original Due Date Due date extended by the Ordinance 2020 New due dates notified on 24-Jun-20
Section 139(1) Filing of original return for the Assessment Year 2019-20 31-07-2020
Section 139(4) Filing of belated return for the Assessment Year 2019-20 31-03-2020 30-06-2020 31-07-2020
Section Filing of revised return for the 31-03-2020 30-06-2020 31-07-2020
139(5) Assessment Year 2019-20
Section 139(1) 1Filing of original return for the Assessment Year 2020-21 [Refer Note]
(a) If assessee is required to furnish a report of transfer pricing (TP) Audit in Form No. 3CEB. 30-11-2020 30-11-2020
(b) A company assessee 31-10-2020 30-11-2020
(c) Any assessee who is required to get its accounts audited under the Income- tax Act or under any other law 31-10-2020 30-11-2020
(d) An Individual assessee who is a partner in a firm whose accounts are required to be audited. 31-10-2020 30-11-2020
(e) In any other case 31-07-2020 30-11-2020
Section 143(1) Sending an intimation after processing of return of income (ITR), if the return is filed during the financial year 2018- 19: 31-03-2020 30-06-2020 31-03-2021
(a) Under section 139; or
(b) In response to a notice issued under section 142(1)
Section 143(3) Scrutiny assessment under 30-09-2020 31-03-20212
Section 143(3) for the assessment year 2018-19.
Section 144 Scrutiny assessment under Section 144 for the assessment year 2018-19. 30-09-2020 31-03-20212
Section 149 Time-limit to issue a reassessment notice, if it expires during 20-03-2020 and 31-12-2020 31-03-2021
Section 44AB Furnishing of tax audit report for the Assessment Year 2020-21 30-09-2020 31-10-2020
Note: Though the due date for filing of Income-tax Return for the Assessment Year 2020-21 has been extended to 30-11-2020, but no relief shall be provided from the interest chargeable under section 234A if the tax liability exceeds Rs. 1 lakh. Thus, if self-assessment tax liability of a taxpayer exceeds Rs. 1 lakh, he would be liable to pay interest under section 234A from the expiry of original due dates, that is, 31-07-2020 or 31-10-2020. The interest under section 234A shall not be levied if the self-assessment tax liability of taxpayer does not exceed Rs. 1 lakh and ITR if filed within the extended due date, that is, 30-11-2020.

Extension of due dates relating to TDS and TCS related compliances

Section Nature of compliance Original Due Date Due date extended by the Ordinance 2020 New due dates notified on 24-Jun-20
Filing of TDS/TCS Statement
Section 200 read with Rule 31A or Section 206C read with Rule 31AA Form 24Q, 26Q, 27Q and 27EQ of Qtr. 4 of the Financial Year 2019-20 31-05-2020 30-06-2020 31-07-2020
Form 24Q, 26Q, 27Q and 27EQ of Qtr. 1 and Qtr. 2 of the Financial Year 2020-21 As per Rule 31A/31AA 31-03-2021
Form 24QB, 24QC and 24QD of Feb. 2020 30-03-2020 30-06-2020 31-07-2020
Form 24QB, 24QC and 24QD of Mar-20 30-04-2020 30-06-2020 31-07-2020
Form 24QB, 24QC and 24QD of April to November, 2020 30 days from end of month in which tax is deducted 31-03-2021
Issue of TDS/TCS certificate3
Section 203 read with Rule 31 Form 16 for tax deducted from salary paid during the Financial Year 2019-20 15-06-2020 30-06-2020 15-08-2020
Form 16A for tax deducted from payments (other than salary) for Qtr. ending March 31, 2020 15-06-2020 15-07-2020 15-08-2020
Form 16B/16C/16D for tax deducted under section 194-IA/194-IB/194M during Feb-20 14-04-2020 15-07-2020 15-08-2020
Form 16B/16C/16D for tax deducted under section 194- IA/194-IB/194M during March 2020 15-05-2020 15-07-2020 15-08-2020
Section 206C read with rule 37D Issue of TCS certificate for the 4th Qtr. of the Financial Year 2019-20 30-05-2020 15-07-2020 15-08-2020

Extension of other due dates

Section Particulars Original Due Date Due date extended by the Ordinance 2020 New due dates notified on 24-Jun-20
Section 139AA Linking of Aadhaar number and PAN 31-03-2020 30-06-2020 31-03-2021
Section 139AAread with 114AAA PAN to be treated as inoperative due to non-linking it with Aadhaar number 31-03-2020 31-03-2020 31-03-2020
Sectionv54 to 54GB Making Investments or completing construction or purchase for claiming deduction from capital gains arising during the Financial Year 2019-20.
(The extension has been given in those cases where the due date falls between 20-03-2020 to 29-09-2020).
30-06-2020 30-09-2020
Chapter VIA (Part B) Making various tax saving- investments or payments for the Financial Year 2019-20 (Section 80C to 80GGC) 31-03-2020 30-06-2020 31-07-2020
Section 285BA read with Rule 114E Furnishing of Statement of Financial Transactions (SFT) for the Financial Year 2019-20 31-05-2020 30-06-2020 31-03-2021
Passing of order or issuance of notice, notifications, sanction or approval by the authorities, commissioners or tribunal.
(The extension has been given in those cases where the due date falls between 20-03-2020 to 31-12-2020).
30-06-2020 31-03-2021
Filing of appeal, reply or application or furnishing of any report, document etc.
(The extension has been given in those cases where the due date falls between 20-03-2020 to 31-12-2020).
30-06-2020 31-03-2021
Applicability of new procedure for approval, registration or notification of certain entities under Sections 10(23C), 12AB, 35 and 80G 01-06-2020 01-10-2020 01-10-20207
Direct Tax Vivad se Vishwas Act, 2020 Payment of tax without additional charge8. 31-03-2020 30-06-2020 31-12-2020

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