Reference to the trail mail.
Central Board of Direct Taxes (CBDT) has issued an Order dated 24th December, 2019 to further extend the due date for filing Income Tax Returns (ITRs) as well as Tax Audit Reports in respect of all categories of income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh to 31st day of January, 2020 who were required to file their –
- Income-tax Returns by the due date of 31st day of July, 2019 (as extended up to 30th November,2019 vide CBDT Order dated 31.10.2019) or
- Income-tax Returns as well as Tax Audit Report by the due date of 30th day of September, 2019 (as extended up to 30th November,2019 vide CBDT Order dated 31.10.2019)
It has also been clarified that Income Tax Returns / Tax Audit Reports filed by the income-tax assessees after 30th November, 2019 till the date of issuance of this order shall be deemed to have been filed within the due date specified under section 139(1) of the Act read with CBDT’s order section 119 of the Act dated 23.07.2019,27.09.2019 and 31.10.2019.
Source: Central Board of Direct Taxes (CBDT)