On consideration of genuine difficulties being faced by the taxpayers due to the outbreak of the COVID-19 pandemic, the Central Board of Direct Taxes (CBDT), in the exercise of powers conferred under section 119(2)(a) of the Act, hereby, further extends the date for furnishing of belated
and revised returns for the Assessment Year 2019-20 under sub-section (4) and (5) of section 139 of the Act respectively, from 30 September 2020 to 30th November 2020.

Refer Notification