EXTENSION OF DUE DATES FOR TAX COMPLIANCES
The CBDT vide notification dated 24-6-2020 has allowed further extension to due dates for various direct tax compliances.
Due Dates for Tax Returns
| Compliances | Existing Due Date | Revised Due Date |
| Belated Original Return and Revised Return of Income for AY 2019-2020 | 30-06-2020 | 31-07-2020 |
| Original Tax Returns for AY-2020-21 for non-audit cases | 31-07-2020 | 30-11-2020 |
| Original Tax Returns for AY 2020-21 for Audit cases | 31-10-2020 | 30-11-2020 |
| Original Tax Returns for AY 2020-21 for Transfer Pricing Cases | 30-11-2020 | 30-11-2020 |
| Filing of tax Return due for any other AY’s in response to notice issued u/s 153 A/C,148 or 142(1) | 20-03-2020
To 31-12-2020 |
31-03-2021 |
Due Dates for TDS/TCS Process
| Compliances | Existing Due Date | Revised Due Date |
| eTDS/TCS Return for quarter ending on 31-03-2020 | 30-06-2020 | 31-07-2020 |
| eTDS/TCS Return for quarter ending on 30-06-2020 | 31-07-2020 | 31-03-2021 |
| eTDS/TCS Return for quarter ending on 30-09-2020 | 31-10-2020 | 31-03-2021 |
| TDS Statements for payments covered by Sec. 194-IA/194-IB/194M for the month of February or March 2020 | 30-06-2020 | 31-07-2020 |
| Issuance of Form 16 for FY 2019-20 (AY 2020-21) | 30-06-2020 | 15-08-2020 |
| Issuance of Form 16A (TDS on payments other than salaries) for quarter ending on March 31, 2020 (Q4 FY 2019-2020) | 30-06-2020 | 15-08-2020 |
Due Date for Tax Audit and other Reports
| Compliances | Existing Due Date | Revised Due Date |
| Tax Audit u/s 44AB for AY 2020 -21 for non- Transfer Pricing cases | 30-09-2020 | 31-10-2020 |
| Other Audit Reports to be filed under the Income Tax Act (eg Report u/s 80-IA, 80-IB, 80JJAA, 10AA, 115JB, 115JC, 35(2AB) etc.) for AY 2020-21 for non-Transfer Pricing cases | 30-09-2020 | 31-10-2020 |
| Other Forms to be filed under the Income Tax Act (eg Form 67 etc) for AY 2020-21 for non-Transfer Pricing cases | 30-09-2020 | 31-10-2020 |
| Country by Country Report in Form 3CEAD for Financial Year ending on March 31, 2019 | 30-06-2020 | 31-03-2021 |
| Country by Country Report in Form 3CEAD for Financial Year ending on December 31, 2019 | 31-12-2020 | 31-03-2021 |
| Country by Country Report in Form 3CEAC for Financial Year ending on December 31, 2019 | 31-10-2020 | 31-01-2021 |
Other Compliances
| Compliances | Existing Due Date | Revised Due Date |
| Investment for claiming benefit of exemption from Capital Gains u/s 54 to 54 GB | 30-06-2020 | 30-09-2020 |
| Making investment/payments for claiming deductions u/s 80C to 80GGC [LIC, PPF, Mediclaim,NPS, Donation,etc] | 30-06-2020 | 31-07-2020 |
| Beginning of manufacture or production of articles or things or providing any services referred in Section 10AA of the Act, in a case where Letter of Approval has been issued on or before 31 March 2020 | 30-06-2020 | 30-09-2020 |
| Linking of Aadhar with PAN | 30-06-2020 | 31-03-2021 |
Vivad Se Vishwas
| Compliances | Existing Due Date | Revised Due Date |
| Vivad Se Vishwas- Filing of Declaration | 30-06-2020 | 31-12-2020 |
| Vivad Se Vishwas- Payment of Tax without additional payment | 30-06-2020 | 31-12-2020 |