For providing relief to the taxpayers and tax professionals and to facilitate the compliance with respect to e-assessment proceeding under E-assessment Scheme, 2019 the time limit for filing of response to notices under section 142(1) of the Income Tax Act issued up to 24.12.2019 by the National e-assessment Centre is extended up to 10.01.2020 or time given in such notices, whichever is later.
Source: Notification issued by CBDT (F. No. Pr.CCIT (NeAC)/2019-20/61)
