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FAQ :
The notification provides a one-time relaxation for the verification of tax returns for specific assessment years that were pending due to the non-filing or non-processing of the ITR-V form.
The relaxation covers Assessment Years 2015-16, 2016-17, 2017-18, 2018-19, and 2019-20.
The returns were pending due to the non-filing of the ITR-V form and the subsequent non-processing of these returns.
No, this is a one-time relaxation specifically for the mentioned assessment years.
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Circular No : 13/2020Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/circular/circular_13_2020.pdf