This notification, S.O. 2512(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 29, 2020, amends Notification No. 35/2020, S.O. 2033(E), dated June 24, 2020, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection ii. The amendment extends the deadline specified in clause (i) of the first proviso of the earlier notification, changing "the 31st day of July, 2020" to "the 30th day of September, 2020." Additionally, it inserts a new proviso stating that for senior citizen residents in India as defined in subsection (2) of section 207 of the Income-tax Act, 1961, tax paid under section 140A of the Act before the original due date will be considered as advance tax. The notification, identified as F. No. 370142/23/2020-TPL, is effective from the date of its publication in the Official Gazette and is signed by Niraj Kumar, Dy. Secy., Tax Policy and Legislation Division.
Key Entities Referenced
Taxation and Other Laws Relaxation of Certain Provisions Ordinance, 2020: An ordinance promulgated in 2020, which grants the Central Government the power to relax certain provisions of taxation and other laws.
Central Board of Direct Taxes: A government body under the Department of Revenue, Ministry of Finance, responsible for direct tax administration in India.
Ministry of Finance: A ministry of the Government of India responsible for the country's finances.
Department of Revenue: A department within the Ministry of Finance, Government of India.
New Delhi: The capital city of India where the notification was issued.
Income-tax Act, 1961: An act of the Parliament of India that governs the Income Tax.
Niraj Kumar: Dy. Secy. Tax Policy and Legislation Division
Gazette of India: A public journal and an official legal document of the Government of India.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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सी.जी.-डी.एल.-xअxx.G-2ID9E0x7x2x 020-220749
CG-DL-E-29072020-220749
ऄसाधारण
EXTRAORDINARY
भाग II—खण्ड 3—ईप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2218] नइ ददल्ली, बधु िार, जलु ाइ 29, 2020/श्रािण 7, 1942
No. 2218] NEW DELHI, WEDNESDAY, JULY 29, 2020/SRAVANA 7, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोड)ड
ऄजधसचू ना
नइ ददल्ली, 29 जुलाइ, 2020
कराधान और ऄन्द्य जिजध
का.अ. 2512(ऄ).— केन्द्रीय सरकार, कराधान और ऄन्द्य जिजध (कजतपय ईपबंधों म ें छूट दने ा) ऄध्यादिे , 2020
(2020 का 2) की धारा 3 की ईपधारा (1) द्वारा प्रदत्त िजियों का प्रयोग करत े हुए, भारत सरकार, जित्त मंत्रालय, राजस्ट्ि
जिभाग, केन्द्रीय प्रत्यक्ष कर बोडड की ऄजधसूचना स.ं 35/2020, जो भारत के राजपत्र, ऄसाधारण, भाग II, खंड 3, ईपखडं
(ii) में का. अ. 2033 (ऄ), तारीख 24 जून, 2020 द्वारा प्रकाजित की गइ थी, जनम्नजलजखत सिं ोधन करती ह,ै ऄथाडत ् :-
(i) पहल े परंतुक के खंड (i) के ईपखंड (क) म ें “31 जुलाइ, 2020” ऄंकों और िब्दों के स्ट्थान पर “30 जसतंबर, 2020”
ऄंक और िब्द रख ेजाएंगे ;
(ii) दसू रे परंतुक के पश् चात ् जनम्नजलजखत परंतुक ऄतं ःस्ट्थाजपत दकया जाएगा, ऄथाडत् :-
“परंतु यह भी दक दसू रे परंतकु के प्रयोजनों के जलए, अय-कर ऄजधजनयम, 1961 (1961 का 43) की धारा 207 की
ईपधारा (2) में जनर्ददष्ट भारत में दकसी व्यजष्टक जनिासी की दिा में, ईस ऄजधजनयम में ईपबजं धत देय तारीख (जिस्ट्तार स े
पूिड) के ऄंदर ईस ऄजधजनयम की धारा 140क के ऄधीन ईसके द्वारा संदत्त कर ऄजिम कर के रूप में समझा जाएगा :”
3387 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह ऄजधसूचना राजपत्र में आसके प्रकािन की तारीख से प्रिृत्त होगी ।
[ऄजधसूचना सं. 56/2020/फा.सं.370142/23/2020-टीपीएल]
कुमार, उप सजचि (कर नीजत और जिधान प्रभाग)
टटप्पण – मूल ऄजधसूचना सं. का. अ. 2033(ऄ) तारीख 24 जून, 2020 भारत के राजपत्र, ऄसाधारण, भाग II, खडं 3,
ईपखंड (ii) तारीख 24 जून, 2020 में प्रकाजित की गइ थी ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th July, 2020
TAXATION AND OTHER LAWS
S.O. 2512(E).– In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other
Laws (Relaxation of Certain Provisions) Ordinance, 2020 (2 of 2020), the Central Government hereby makes the
following amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue,
Central Board of Direct Taxes, number 35/2020, dated the 24th June, 2020, published in the Gazette of India,
Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 2033(E), dated the 24th June, 2020, namely:-
(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:”.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 56/2020/ F. No. 370142/23/2020-TPL]
NIRAJ KUMAR, Dy. Secy. (Tax Policy and Legislation Division)
Note:- The principal notification number S.O. 2033(E), dated the 24th June, 2020 was published in the Gazette of
India, Extraordinary, Part-II, Section 3, Sub-section (ii), dated 24th June, 2020.
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