ITR/ TAR Due Date Extended upto 31 Oct. 2019 (AY 2019-20): CBDT

Income Tax Return (ITR)/ Tax audit Report (TAR) Due Date Extended upto 31 Oct. 2019 (AY 2019-20): CBDT

CBDT notifies that due date for filing of Income Tax Return (ITR) along with Tax Audit Report (TAR) has been extended from 30 September to 31 October 2019 for FY 2018-19/ AY 2019-20, in the case of corporate assessees/ companies or where tax audit is applicable, in line with representations received from across the country including the ICAI. It may be noted that formal/ official Notification is yet to be issued by the CBDT in this regard.

ITR/ TAR Due Date Extended upto 31 Oct. 2019 (AY 2019-20): CBDT Order dt. 27 September 2019

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

The ‘due-date’ for filing income-tax returns for Assessment-Year 2019-20 is 30.09.2019 for assessees covered under clause(a) of Explanation 2 to sub-section(1) of section 139 of the Income-tax Act, 1961 (‘Act’). It has been represented that some of the taxpayers are facing difficulties in filing their reports of audit and income- tax returns.due to various reasons including availability of limited time with tax professionals for completion of audits, floods in certain parts of the country etc.

2. On due consideration of representations from various stakeholders for extending the due date, being 30th September, 2019, for filing of income-tax returns and various reports of audit pertaining to assessment year 2019-20 for ‘assessees’ covered under clause (a) of Explanation 2 to section 139(1) of the Act read with relevant provisions of the Act and Income-tax Rules, the Central Board of Direct Taxes, in exercise of its powers conferred under section 119 of the Act, hereby extends the ‘due-date’, for filing income-tax returns as well as all reports of audit (which are required to be filed by the said specified due date), from 30th September, 2019 to 31st October, 2019 . However, there shall be no extension of the due date for purpose of Explanation 1 to section 234A (interest for defaults in furnishing return) of the Act and the assessee shall remain liable for payment of interest as per provisions of section 234A of the Act.


  1. CA Kailash Agarwal
  2. Victor Prasad

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