This notification, S.O. 3906(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on October 29, 2020, extends the due dates for certain income tax compliances under the Income-tax Act, 1961, as per the powers conferred by section 3(1) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Specifically, for the assessment year commencing on April 1, 2020, the notification extends the deadline for:
* **Furnishing of Return under Section 139:**
* For assessees referred to in clauses (a) and (aa) of Explanation 2 to subsection (1) of Section 139, the deadline is extended to January 31, 2021.
* For other assessees, the deadline is extended to December 31, 2020. The provisions of the fourth proviso to subsection (1) of the Act shall apply mutatis mutandis to these extensions.
* **Furnishing of Report of Audit:** The deadline for furnishing the report of audit under any provision of the Income-tax Act, 1961 is extended to December 31, 2020.
The notification takes effect from the date of its publication in the Official Gazette.
The notification was issued by Niraj Kumar, Dy. Secy., Tax Policy and Legislation Division, and bears file number F. No. 370142352020TPL.
Key Entities Referenced
Ministry of Finance: The Union Ministry of Finance of India, the publisher of the notification.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Direct Taxes: A body under the Department of Revenue responsible for direct tax administration.
Taxation and Other Laws Relaxation and Amendment of Certain Provisions Act, 2020: The Act under which the powers are conferred to issue the notification regarding relaxation of time limits.
Income-tax Act, 1961: The main act governing income tax in India, mentioned in relation to compliance and assessment years.
New Delhi: The location where the notification was issued. New Delhi, NCT, India
Niraj Kumar: Dy. Secy. Tax Policy and Legislation Division. Signatory of the notification.
Mayapuri, New Delhi 110064: Location of the Government of India Press where the document was printed.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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सी.जी.-डी.एलxx.x-GअI.D-E2x9x1x 02020-222832
CG-DL-E-29102020-222832
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3442] नई ददल्ली, बहृ स्ट्प जतिार, अक्त बू र 29, 2020/कार्ततक 7, 1942
No. 3442] NEW DELHI, THURSDAY, OCTOBER 29, 2020/KARTIKA 7, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोड)ड
अजधसचू ना
नई ददल्ली, 29 अक्त ूबर, 2020
कराधान और अन्द्य जिजध
का.आ. 3906(अ).—केंरीय सरकार कराधान और अन्द्य जिजध (कजतपय उपबंधों में छूट तथा संिोधन) अजधजनयम,
2020 (2020 का 38) अजधजनयम (जजसे इसमें इसके पश् चात उक्त अजधजनयम कहा गया ह)ै की धारा 3 की उपधारा (1)
द्वारा प्रद्दत िजक्तयों का प्रयोग करते हुए, उक्त उपधारा (1) के प्रयोजनाथड यह जिजनर्ददष्ट करती ह ै दक उस मामले म,ें जहााँ
जिजनर्ददष्ट अजधजनयम आयकर अजधजनयम, 1961 ह ै और 01 अप्रैल, 2020 से आरंभ होने िाले का जनधाडरण िर् ड के जलए
अनुपालन जनम्नजलजखत से सम्बंजधत ह ै-
(i) उसकी धारा 139 के अधीन जििरणी प्रस्ट्तुत करना, ऐसी जििरणी प्रस्ट्तुत करने के जलए समय सीमा, –
(क) उक्त धारा 139 की उपधारा (1) के स्ट्पष्टीकरण 2 के खंड (क) और (कक) म ें जनर्ददष्ट के जनधाडररतीयों के
सम्बन्द्ध म,ें 31 जनिरी, 2021 तक जिस्ट्ताररत की जाएगी; और
(ख) अन्द्य जनधाडररतीयों के सम्बन्द्ध म ें31 ददसंबर, 2020 तक जिस्ट्ताररत की जाएगी :
परन्द्त ुअजधजनयम की उपधारा (1) के चौथे परन्द्तुक के उपबंध आिश्यक पररितडनों सजहत जनयत तारीख के इन
जिस्ट्तारों को लागू होंगे िैसे ही जैसे दक िे उसके तीसरे परन्द्तुक के खंड (i) के उपखण्ड (ख) में जनर्ददष्ट तारीख को
होते ह।ैं
5294 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PARTII—SEC. 3(ii)]
(ii) उस अजधजनयम के दकसी उपबधं के अधीन संपरीक्षा की ररपोटड प्रस्ट्ततु करना, संपरीक्षा की ऐसी ररपोटड प्रस्ट्ततु
करने की समय सीमा 31 ददसंबर, 2020 तक जिस्ट्ताररत की जाएगी ।
2. यह अजधसूचना राजपत्र में इसके प्रकािन की तारीख से प्रिृत्त होगी ।
[अजधसूचना सं. 88/2020/फा. सं. 370142/35/2020-टीपीएल]
नीरज कुमार, उप सजचि (कर जनजत और जिधान प्रभाग)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th October, 2020
TAXATION AND OTHER LAWS
S.O. 3906(E).—In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation
and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (38 of 2020) (hereinafter
referred to as the Act), the Central Government hereby specifies, for the purpose of the said sub-section (1),
that, in a case where the specified Act is the Income-tax Act, 1961 and the compliance for the assessment
year commencing on the 1st day of April, 2020, relates to -
(i) furnishing of return under section 139 thereof, the time-limit for furnishing of such return, shall -
(a) in respect of the assessees referred to in clauses (a) and (aa) of Explanation 2 to sub-section
(1) of the said section 139, stand extended to the 31st day of January, 2021; and
(b) in respect of other assessees, stand extended to the 31st day of December, 2020:
Provided that the provisions of the fourth proviso to sub-section (1) of the Act shall, mutatis
mutandis apply to these extensions of due date, as they apply to the date referred to in sub-clause
(b) of clause (i) of the third proviso thereof.
(ii) furnishing of report of audit under any provision of that Act, the time-limit for furnishing of such
report of audit shall stand extended to the 31st day of December, 2020.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 88/2020/ F. No. 370142/35/2020-TPL]
NIRAJ KUMAR, Dy. Secy. (Tax Policy and Legislation Division)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.