Income tax vide Circular No. 1/2020 dated 03rd January, 2020.
The CBDT has received references from the field formation, including requests made by the ICAI chapters, wherein, it has been brought to the notice of CBDT that the taxpayers could not avail the benefit of the one-time relaxation window due to genuine hardships.
With a view to give a final opportunity to such taxpayers, and to reduce the pendency of existing prosecution cases before the courts, CBDT extends the due date for filing of the application before the competent authority to on or before 31.01.2020.
https://www.incometaxindia.gov.in/communications/circular/circular_1_2020.pdf