CBDT further extends the due date for filing Income Tax Returns for FY 2018-19 till Sept 30, 2020

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CBDT vide Notification No. 56/2020 – Income Tax Dated July 29, 2020, which further extends the due date for filing Income Tax Return for the F.Y 2018-19 to September 30, 2020. The following are the amendment made in the Notification No. 35/2020 dated 24.06.2020 are as under:-

(i) in the first proviso, in clause (i), in sub-clause (a), for the words, figures and letters “the 31st day of July, 2020” the words, figures and letters “the 30th day of September, 2020” shall be substituted;

(ii) after the second proviso, the following proviso shall be inserted, namely: –

“Provided also that for the purposes of the second proviso, in case of an individual resident in India referred to in sub-section (2) of section 207 of the Income-tax Act, 1961 (43 of 1961), the tax paid by him under section 140A of that Act within the due date (before extension) provided in that Act, shall be deemed to be the advance tax:”.

Note: This notification shall come into force from the date of its publication in the Official Gazette.

The notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/07/IMG-20200730-WA0000.jpg