Under the provisions of the Act, the tax returns for FY 2018-19
could have been filed belatedly by 31 March 2020. Due to the
COVID-19 outbreak, such date was earlier extended to 30 June 2020
via Taxation and Other Laws (Relaxation of Certain Provisions)
Ordinance, 2020 (the Ordinance) dated 31 March 2020. The extension
was further rolled over to 31 July 2020 and then to 30 September
2020 via the CBDT Notification No. 35/2020 dated 24 June 2020 and
CBDT Notification No. 56/2020 dated 29 July 2020, respectively.
Recently, the CBDT further extended the due date for filing
belated and revised tax returns for FY 2018-19 to 30 November 2020
vide its order dated 30 September 2020.
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