The Central Government has made several changes in the various income tax due dates/ deadlines due to present situation of Covid-19. All such amended deadlines are summarized below:
|
NATURE OF COMPLIANCE |
DUE DATE |
|
Furnishing of TDS/TCS statements of Government departments for Qtr-4 of F.Y. 2019-20 |
15-07-2020 |
|
Filing of IT Return for A.Y. 2019-20 |
31-07-2020 |
|
Investments in LIC, PPF, NSC or payments towards donations etc. to claim deductions for A.Y.2020-21 |
31-07-2020 |
|
Furnishing of TDS/TCS statements for Qtr-4 of F.Y. 2019-20 |
31-07-2020 |
|
Issuing of TDS certificates including Form-16 for Qtr-4 of F.Y. 2019-20 |
15-08-2020 |
|
Date for making investment/construction/purchase for deduction in respect of capital gains under section 54 to 54GB |
30-09-2020 |
|
Commencement of operation for SEZ units for claiming deduction u/s 10AA (where approval is received by 31-03-2020) |
30-09-2020 |
|
New procedure of registration for entities u/s 10(23C), 12AA, 35 and 80G |
01-10-2020 |
|
Filing of Tax Audit Report for A.Y. 2020-21 |
31-10-2020 |
|
Filing of IT Return for A.Y. 2020-21 |
30-11-2020 |
|
Payment of Self Assessment Tax above Rs. 1,00,000 *(Interest chargeable u/s 234A beyond these dates) |
31-07-2020/31-10-2020* |
|
Payment of Self Assessment Tax up to Rs. 1,00,000 |
30-11-2020 |
|
Direct Tax Vivad Se Vishwas Scheme |
31-12-2020 |
|
Date of linking Aadhar with PAN |
31-03-2021 |
|
Date of passing orders or issuance of notices for various income tax compliances |
31-03-2021 |
|
Reduced rate of interest on TDS in case of non-salaried payments to residents (Reduced by 25% of basic rate) |
For period 14-05-2020 to 31-03-2021 |
