Advance tax December Instalment Due Date extended for North Eastern States

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CBDT has extended the due date for payment of advance tax for the Instalment due on 15th December 2019 to 31st December 2019 for FY 2019-20 by an Order dated 16.012.2019 by an order u/s 119(2)(a) dated 16.12.2019.


The CBDT has extended the last date for payment of Advance Tax Installment for FY 2019-20 from 15th December 2019 to 31st December 2019.

This was done due to disruption in internet services in various parts of the North-Eastern states amid ongoing protests against the Citizenship Amendment Act (CAA) which began in the beginning of December and was continuing on 15th December.

The Order covers the following North Eastern States-

Assam, Tripura, Arunachal Pradesh, Meghalaya, Nagaland, Manipur and Mizoram.

The due date of 15th December is extended only for taxpayers belonging to these states.

It may be noted that the order does not cover Sikkim and thus the extension shall not apply to the taxpayers belonging to Sikkim.

Normally, the third installment of advance tax is due on 15th December of every financial year and the taxpayers are required to pay 75 percent of the estimated tax liability by that date. If a person fails to pay the installment of advance tax by the due date then interest is payable at the time of filing of return of income for the shortfall in payment of advance tax.

The extension is given for every corporate as well as non-corporate assessees.

According to section 208 of the Income Tax Act, 1961, a person is liable to pay advance income tax if the estimated tax liability exceeds Rs. 10,000 in a financial year. Further, advance tax is required to be paid in four quarterly installments.

The first installment by 15th June of the financial year and 15 percent of estimated tax liability is required to be paid.

The second installment by 15th September of the financial year and 45 percent of estimated tax liability is required to be paid.

The third installment by 15th December of the financial year and 75 percent of estimated tax liability is required to be paid.

The fourth and last installment by 15th March of the financial year and a full 100 percent of estimated tax liability is required to be paid. However, any tax paid by 31st March of the financial year shall be considered as advance tax for that financial year.

Such an order shall be issued well in advance to avoid any confusion in the minds of the taxpayers instead of waiting for the last moment.

Read the full text of the Order.


F.No.385/38/2019-IT(B)

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North Block, New Delhi
the 16th December, 2019

Order under Section 119(2) (a) of the Income-tax Act, 1961 - Extension of last date of payment of December Instalment of Advance Tax for FY 2019-20 in respect of assesses in the North Eastern States i.e Assam, Tripura, Arunachal Pradesh, Meghalaya, Nagaland, Manipur and Mizoram.

Considering the large-scale disruption of Internet Services in the North Eastern States -Assam, Tripura, Arunachal Pradesh, Meghalaya, Nagaland, Manipur and Mizoram, the Central Board of Direct Taxes, in exercise of powers conferred under clause (a) of sub-section (2) of section 119 of the Income-tax Act, 1961, has decided to extend the last date for payment of December Instalment of Advance tax for FY 2019-20, from 15th December, 2019 to 31st December, 2019 in case of all the assessees, Corporate and other than Corporates, in the above mentioned States.


(Naveen Kapoor)
Under Secretary - IT(Budget)
Tele: 23094182

Download the CBDT Order here.

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