CBDT issues Notification on Extension of time limits under the Income Tax Act, 1961 and related Acts,
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th June, 2020
TAXATION AND OTHER LAWS
(Relaxation of Certain Provisions) Ordinance, 2020 (2 of 2020) (hereinafter referred to as the Ordinance), the
Central Government hereby specifies , for the purposes of the said sub-section (1),-
(i) the 31st day of December, 2020 shall be the end date of the period during which the time limit specified in, or
prescribed or notified under, the specified Act falls for the completion or compliance of such action as
specified under the said sub-section; and
(ii) the 31st day of March, 2021 shall be the end date to which the time limit for completion or compliance of
such action shall stand extended:
Provided that where the specified Act is the Income-tax Act, 1961 and the compliance relates to-
(i) furnishing of return under section 139 thereof, for the assessment year commencing on the –
(a) 1
st day of April, 2019, the end date shall be extended to the 31st day of July, 2020;
(b) 1
st day of April, 2020, the end date shall be extended to the 30th day of November, 2020;
(ii) delivering of statement of deduction of tax at source under sub-section (2A) of section 200 or statement of
collection of tax at source under sub-section (3A) of section 206C thereof for the month of February or
March, 2020, or for the quarter ending on the 31st day of March, 2020, as the case may be, the end date
shall be extended to the 15th day of July, 2020;
(iii) delivering of statement of deduction of tax at source under sub-section (3) of section 200 or statement of
collection of tax at source under proviso to sub-section (3) of section 206C thereof for the month of
February or March, 2020, or for the quarter ending on the 31st day of March, 2020, as the case may be, the
end date shall be extended to the 31st day of July, 2020;
(iv) furnishing of certificate under section 203 thereof in respect of deduction or payment of tax under section
192 of that Act for the financial year 2019-20, the end date shall be extended to the 15th day of August,
2020;
(v) section 54 or 54GB referred to in item (I) of sub-clause (i) of clause (c) of sub-section (1) of section 3 of
the Ordinance or sub-clause (ii) of the said clause, the end date in respect of the time limit for the
completion or compliance and the end date for making the said completion or compliance, shall be the
29th day of September, 2020 and the 30th day of September, 2020 respectively;
(vi) any provisions of Chapter VI-A under the heading “B.- Deductions in respect of certain payments”
thereof, referred to in item (I) of sub-clause (i) of sub-section (1) of section 3 of the Ordinance, the end
date in respect of the time limit for the completion or compliance and the end date for making the said
completion or compliance, shall be the 30th day of July, 2020 and the 31st day of July, 2020 respectively;
and
(vii) furnishing of report of audit under any provision thereof for the assessment year commencing on the 1st
day of April, 2020, the end date shall be extended to the 31st day of October, 2020:
Provided further that the extension of the date as referred to in sub-clause (b) of clause (i) of the first proviso shall not
apply to Explanation 1 to section 234A of the Income-tax Act, 1961 in cases where the amount of tax on the total
income as reduced by the clauses (i) to (vi) of sub-section (1) of the said section exceeds one lakh rupees :
Provided also that where the specified Act is the Direct Tax Vivad se Vishwas Act, 2020, the 30th day of December,
2020 shall be the end date of the period during which the time limit specified in, or prescribed or notified thereunder
falls for the completion or compliance of the action and the 31st day of December, 2020 shall be the end date to
which the time limit for completion or compliance of such action shall stand extended.
- This notification shall come into force from the 30th day of June, 2020.
[Notification No.35 /2020/ F. No. 370142/23/2020-TPL]
NEHA SAHAY, Under Secy. (Tax Policy and Legislation Division)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 29th June, 2020
TAXATION AND OTHER LAWS
S.O. 2126(E).—In the notification of the Government of India, Ministry of Finance, (Department of Revenue) (Central
Board of Direct Taxes), number 35/2020, dated the 24th June, 2020, published, vide, number S.O. 2033(E), dated the 24th June,
2020 in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), at page 3,-
(i) in line 30, for “section 54 or 54GB” read “sections 54 to 54GB”;
(ii) in line 35, for “sub-clause (i)” read “sub-clause (i) of clause (c)”
[Notification No 39 /2020/ F. No. 370142/23/2020-TPL]
NEHA SAHAY, Under Secy. (Tax Policy and Legislation Division)