| Question And Answer | |
|---|---|
| Subject: | Issuing scrutiny notice _ AY 2019-20 |
| Category: | Income-Tax |
| Querist: | Sameer |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Assessment, issuing scrutiny notice, Notice |
| Date: | June 13, 2021 |
Dear sir,
Which is the last date to issuing scrutiny notice for AY 2019-20 ?
Kind regards,
Sameer jain
The last day for filing Income tax returns for FY 2019-20 is December 31, 2020 for most of the individual taxpayers. Last date for income tax return filing for taxpayers whose accounts need to be audited is January 31, 2021.
As per proviso to section 143(2) of the Income-tax Act, 1961 (Act), no notice under this subsection shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished.
Therefore, if the return was filed in Financial Year 2020-21, the last date for issuance of scrutiny Notice under section 143(2) of the Act is September 31, 2021.
The last day for filing Income tax returns for FY 2019-20 is December 31, 2020 for most of the individual taxpayers. Last date for income tax return filing for taxpayers whose accounts need to be audited is January 31, 2021.
As per proviso to section 143(2) of the Income-tax Act, 1961 (Act), no notice under this subsection shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished.
Therefore, if the return was filed in Financial Year 2020-21, the last date for issuance of scrutiny Notice under section 143(2) of the Act is September 31, 2021.
Dear Shashi ji,
Thanks for the reply but I need to know last date for issuance of notice under 143(2) for AY 2019-20 (FY 2018-19.
Regards,