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Extended due dates of Various Compliances under Income Tax

Puja Sharma
June 26th, 2020 · 1 min read

The Government has earlier issued Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 to provide relief from various direct tax compliances during the COVID-19 pandemic crisis.

In order to provide further relief to the taxpayers in this COVID-19 crisis, the Ministry of Finance has further extended various time limits for compliance under The Income Tax Act, 1961 and other laws. The Ministry has issued Notification No. 35/2020 dated 24th June 2020 in this regard:

The following table summarizes all the extension given in the said notification.

Sl. No.ParticularsExtended due date
1Due date for linking of Aadhaar-PAN31st March 2020
2Last date for furnishing of Original/Revised Income tax Return for the FY 2018-19(AY 2019-20)31st July 2020
3Due date for furnishing of Income Tax Return for the FY 2019-20(AY 2020-21) whose original dates fall on 31st July 2020 and 31st October 202030th November 2020
4Due date for furnishing of Tax Audit for the FY 2019-20(AY 2020-21) whose original dates fall on 30th September 202031st October 2020
5Due date for furnishing of TDS/TCS statement for the Quarter ending March 2020 for FY 2019-2031st July 2020
6Due date for furnishing of TDS/TCS statements for Quarter ending March 2020 for FY 2019-2015th August 2020
7Last date for making various investment/payment for claiming deduction under Chapter-VIA-B of the Income Tax Act, 1961 which includes section 80C (LIC, PPF, NSC etc.), 80D (Mediclaim), 80G (Donations) etc for the FY 2019-2031st July 2020
8Extension of date for making payment without additional amount under the “Vivad Se Vishwas” Scheme31st December 2020
9Last date for making investments/construction/purchase for claiming roll over benefit/deduction in respect of Section 54 to 54GB of the Income Tax Act, 196130th September 2020


  1. In case of delayed payments of taxes, levies etc. payment to be made by 30th June 2020 to avail the reduced rate of interest benefit given by Ordinance issued earlier.

  2. In case of taxpayers whose self assessment tax to be paid for FY 2019-20 is upto Rs. 1 Lakh, the due date for payment of self-assessment tax has also been extended to 30th November, 2020.

    However, there will be no extension for the taxpayers having whose self-assessment tax liability exceeds Rs. 1 lakh.

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