Friday, 27 September 2019

Pertaining to extension of due date for filing of ITRs & Tax Audit Reports for AY 2019-20 in respect of certain category of taxpayers. Central Board of Direct Taxes issues order under section 119 of the Income-tax Act,1961 dated 27th September, 2019.



F.No.225/157/2019/ITA.II
Government of India 
Ministry of Finance 
Department of Revenue 
Central Board of Direct Taxes



North-Block, ITA-II Division
New Delhi, the 27th September 2019


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









     The 'due-date' for filing income-tax returns for Assessment-Year 2019-20 is 30.09.2019 for assessees covered under clause(a) of Explanation 2 to sub-section(1) of section 139 of the Income­ tax Act,1961 ('Act'). It has been represented that some of the taxpayers are facing difficulties in filing their reports of audit and income- tax returns due to various reasons including availability of limited time with tax professionals for completion of audits, floods in certain parts of the country etc.

2. On due consideration of representations from various stakeholders for extending the due date, being 30th September,2019 ,for filing of income-tax returns and various reports of audit pertaining to assessment year 2019-20 for assessees'covered under clause (a) of Explanation 2 to section 139(1) of the Act read with relevant provisions of the Act and Income-tax Rules, the Central Board of Direct Taxes, in exercise of its powers conferred under section 119 of the Act, hereby extends the 'due-date', for filing income-tax returns as well as all reports of audit (which are requiredlo be filed by the said specified due date), from 30th September. 2019 to 31st October, 2019. However, there shall be no extension of the due date for purpose of Explanation 1 to section 234A (interest for defaultsin furnishing return) of the Act and the assessee shall remain liable for payment of interest as per provisions of section 234A of the Act.


Rajarajeswari R
Under Secretary to the Government of India






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