1. Belated Income Tax return u/s 139(4) for AY 2019-20 can now be furnished up to 30.6.2020, with late of u/s 234F.

            {See expression “furnishing of any return” in section 3(1)(b) of the Ordinance}

2. Revised Income Tax return u/s 139(5) for AY 2019-20 can now be furnished up to 6.2020.

            {See word “furnishing of any return” in section 3(1)(b) of the Ordinance)

3. TDS “statement” u/s 200(3) r/w rule 31A in Form 24Q and 26Q and 27Q for the 4^th Quarter of FY 2019-20, which is otherwise due on 31.5.2020, can now filed up to 6.2020.

            {See word “furnishing of any statement” in section 3(1)(b) of the Ordinance)

4. TCS “statement” u/s 206C(3) r/w rule 31AA in Form 27EQ for the 4^th Quarter of FY 2019-20, which is otherwise due on 15.5.2020, can now filed up to 6.2020.

            {See word “furnishing of any statement” in section 3(1)(b) of the Ordinance)

          Note:

{Please also refer to long lines of main provisions of section 3(1) of the Ordinance, according to which where,                any time line has been –

• specified in, or
• prescribed under, or
• notified under

the specified Act which fall during the period from 20.3.2020 to 29.6.2020}

{The time line of returns are specified in the Act}

{The time line of the TDS / TCS statements are prescribed under the Act in Rules 31A

and 31AA respectively}{For “prescribed” see : Section 2(33)}