In view of challenges faced by taxpayers in meeting the statutory and regulatory compliances due to the outbreak of COVID-19, the Government brought the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (‘the Ordinance’) on 31.03.2020 which, inter alia, extended various time limits. Thereafter, Enactment of Amendment Act followed by several notifications, due dates for (ITR) and other forms were extended to 30.11.2020.
Further, due to delayed release of amended income return forms on income tax portal, several professional organizations requested the government to provide relief to taxpayers to comply with the statutory compliances i.e. filing of income tax returns and audit reports, which has been considered by CBDT and due dates have been further extended vide Press Release dated 24.10.2020. A gist of extended due dates stands as follows:
| S. No. | Particulars | Original due date | Extended due date |
| 1 | ITR for AY 2020-21 – Cases where audit is required under any law for the time being in force. | 31.10.2020 | 31.01.2021 |
| 2 | ITR for AY 2020-21 – Cases where are to be furnished under international / specified domestic transactions | 30.11.2020 | 31.01.2021 |
| 3 | ITR for AY 2020-21 – Person other than those specified above | 31.07.2020 | 31.12.2020 |
| 4 | Tax Audit Report u/s 44AB (Non-TP Case) | 30.09.2020 | 31.12.2020 |
| 5 | Tax Audit Report u/s 44AB (TP Case) | 31.10.2020 | 31.12.2020 |
| 6 | Transfer Pricing Report u/s 92E for international transaction / specified domestic transaction. | 31.10.2020 | 31.12.2020 |
| 7 | Waiver of Interest u/s 234A for self-assessment tax having liability below Rs. 1,00,000. (In case of Row 1 and 2 – 31.01.2021 and for Row 3 – 31.12.2020.) | NA | 31.01.2021 |
Source: Press Information Bureau (Govt. of India)
