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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th December, 2019 No. 107/2019
S.O. 4708(E).—In exercise of the powers conferred under sub-section (2) of section 139AA of the Income-tax Act, 1961 (‘Act’) (43 of 1961) , the Central Government hereby amends the notification of the Ministry of Finance (Department of Revenue), dated 28th September, 2019 published in the Gazette of India, Extraordinary, Part-II, Section 3, sub-section (ii) vide S.O. number 3539(E) :—
2. In the said notification:—
31st December, 2019 shall be substituted by 31st March, 2020.
[F. No. 225/75/2019-ITA. II]
RAJARAJESWARI R., Under Secy. (ITA.II), CBDT
FAQ :
The notification amends a previous notification and changes the deadline from 31st December 2019 to 31st March 2020.
The new deadline is 31st March 2020.
The amendment was made under sub-section (2) of section 139AA of the Income-tax Act, 1961.
The notification was issued by the Central Board of Direct Taxes (CBDT), Ministry of Finance, Department of Revenue.
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Notification No : 107/2019Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_107_2019.pdf