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CBDT Order Extended the Due Date for Filing of Return in J&K

cbdt-order-extended-the-due-date-for-filing-of-return-in-jk

By an Order dated 24.12.2019, the CBDT has further extended the due date for filing of return of income as specified in section 139(1) to 31.01.2020 in respect of all categories of income-tax assessees (thus all the 'persons' under the Income Tax Act, 1961) in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh.

This is the fourth time that the Board has extended the 'due date' for the Assessment Year 2019-20, out of which two time extensions are exclusively for the Union Territory of Jammu and Kashmir and Union Territory of Ladakh.


Earlier, vide an order dated 23.07.2019, the due date of 31st July 2019 was extended by one month to 31st August 2019 in respect of all the persons who were required to file the return of income by 31st July 2019 for the assessment year 2019-20.

It includes non-corporate assessees viz Individuals, HUF, firms, and others who are not subject to Tax Audit.

The Order was applicable to the entire country including J&K.

With the new order dated 24.12.2019, the due date for non-corporate assessees who are not subject to tax audit is extended to 31.01.2020.

Similarly, vide an order dated 27.09.2019, the Board has extended the due date from 30.09.2019 to 31.10.2019 for corporate assessees and non-corporate assessees who are subject to the tax audit.

The Order was applicable to the entire country including Union Territory of Jammu and Kashmir and Union Territory of Ladakh.

Further, vide an order dated 31.10.2019, the Board has extended the due date for all the categories of taxpayers - corporate and non-corporate and whether subject to tax audit or not, from 31.10.2019 to 30.11.2019.

Thereafter, the new order has come after the expiry of 24 days from the last extended date of 30.11.2019. It is further clarified that if any return is file in between the period from 01.12.2019 to 23.12.2019, the same shall be deemed to have been filed within the due date specified under section 139(1).

The reasons for the further extension given by the Board is similar to the reasons given for the October order and is based on the reports of disturbances in internet facility in certain areas of Jammu and Kashmir.


Read the full text of the Order.

F. No. 225/306/2019-ITA-II

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


North Block, ITA-II Division
New Delhi, the 24th December, 2019

Order under Section 119 of the Income-tax Act. 1961

On consideration of reports of disturbances in internet facility in certain areas of Jammu and Kashmir, the Central Board of Direct Taxes (CBDT), in exercise of powers conferred under section 119 of the Income-tax Act, 1961 ('Act') and in partial modification of CBDT's order under section 119 of the Act dated 23.07.2019, 27.09.2019 and 31.10.2019 hereby further extends the 'due-date' for filing of Income-tax Returns/Tax Audit Reports to 31st January, 2020 in respect of all categories of income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh who were/are required to file the Income-tax Returns/Tax Audit Reports by the due date specified under section 139(1) of the Act read with orders of CBDT under section 119 of the Act dated 23.07.2019, 27.09.2019 and 31.10.2019. 

2. It is also clarified that ITRs/TARs filed by the income-tax assessees after 30.11.2019 till the date of issuance of this order shall be deemed to have been filed within the due date specified under section 139(1) of the Act read with CBDT's order section 119 of the Act dated 23.07.2019,27.09.2019 and 31.10.2019.


(Rajarajeswari R.)

Under Secretary to the Government of India

Download the Order.

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