Income tax vide order no. F.No. 225/157/2019/ITA.II Central Board of Direct Taxes extended due date for filing Income Tax Return and Tax audit report for Assessment Year 2019-20 for assesses covered under Explanation (2) (a) to section 139(1) [companies and other than companies (firms)] from 30th September, 2019 to 31st October, 2019.
However there is no extension of due date for purpose of Explanation 1 to section 234A (interest for defaults in furnishing return) of the Act and the assesse shall remain liable for payments of interest as per provisions of section 234A of the Act.