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CBDT Order Extending Due Date for Filing of ITR in of Jammu and Kashmir and Ladakh for AY 2019-20

cbdt-order-extending-due-date-for-filing-of-itr-in-of-jammu-and-kashmir-and-ladakh-for-ay-2019-20

By an Order dated 23.03.2020, the CBDT has further extended the due date for filing of return of income  (ITR) and Tax Audit Reports (TAR) as specified in section 139(1) to 31.03.2020 in respect of all categories of income-tax assessees (thus all the 'persons' under the Income Tax Act, 1961) for the Assessment Year 2019-20 in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh.

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

Earlier, vide an order dated 24.12.2019, the due date of 31st July 2019 was extended to 31st January 2020 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.

Prior to this, 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 23.03.2020, the due date for filing of Income Tax Returns and Tax Audit Reports (ITRs/TARs) for Assessment Year 2019-20 (Financial Year 2018-19) in respect of UTs of Jammu and Kashmir & Ladakh is extended to 31.03.2020 for all categories of assessees.

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 more than 1 and 1/2 months from the last extended date of 31.01.2020. It is further clarified that if any return is filed in between the period from 01.02.2020 to 22.03.2020, 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 and December 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 23rd March, 2020

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, 31.10.2019 and 24.12.2019 hereby further extends the 'due-date' for filing of Income-tax Returns/Tax Audit Reports for the Assessment Year 2019-20 as specified in section 139(1) of the Act to 31st March, 2020 in respect of all categories of income-tax assessees in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh

2. It is also clarified that ITRs/TARs filed by the income-tax assessees after 31.01.2020 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 as referred in para above.



(Rajarajeswari R.)

Under Secretary to the Government of India

Download Copy of the Order dated 23.03.2020 passed u/s 119 in pdf format.

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