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Extension of due date for filing Income tax return for AY 2019-20

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The CBDT has issued the Notification No. 56/2020 in which it has been notified that the due date for filing the Income tax return for AY 2019-20 which is 31st July 2020 has been further extended to 30th September 2020. Also it has been notified that for the AY 2020-21, the Individual who is resident in India referred to  in section 207(2), the self assessment tax paid by him before the original due date shall be treated as Advance Tax.

For the purpose of Individual resident in India referred to in section 207(2), it says:-
a. who does not have any income chargeable under the head “Profit and gains of business or profession”; and

b. is of the age of 60 years or more at any time during the previous year.

To download the notification, click hereNotification No. 56-2020

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