Some important changes in income tax due dates due to covid-19 pandemic

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Sr. No.

Particulars

Due Date

Extended date

1

Income Tax Return for F.Y. 2018-19 (A.Y. 2019-20)

31st March, 2020

30th June, 2020

 

 

2

Income Tax Return for F.Y. 2019-20 (A.Y. 2020-21) 

 

 

 

a.  For Non-Auditable assessee

31st July, 2020

30th Nov., 2020

 

b. For Auditable assessee

31st Oct., 2020

30th Nov., 2020

 

 

3

Tax & Statutory Audit for the F.Y. 2019-20 (A.Y. 2020-21)

30th Sept., 2020

31st Oct., 2020

 

 

4

TDS & TCS Return for the Qtr. 4th of F.Y. 2019-20 (A.Y. 2020-21)

31st May, 2020

30th June, 2020

 

 

5

Due date for deposit of TDS/TCS for the month of May, 2020

7th June, 2020

7th June, 2020

 

 

6

Online submission of form 15G/15H

30th April, 2020

30th June, 2020

 

 

7

Linking PAN with Aadhar

31st March, 2020

30th June, 2020

 

 

8

Issuance of Form 16/16A for the Qtr. 4th of F.Y. 2019-20

15th June, 2020

30th June, 2020

 

 

9

Investments & payments made till 30th June, 2020 (instead of 30th March, 2020) is eligible for claiming deduction u/s 80C/80D/80G for the F.Y. 2019-20. (subject to provisions of Income Tax Act, 1961)

 

 

10

Interest rate reduced from 12%/18% p.a. to 9% p.a. on delayed payment of advance tax, self-assessment tax, TDS, TCS, Equalization levy, STT, CTT etc. made between 20th March, 2020 to 30th June, 2020


Location: India

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