Summary:
The date for making various investment/payment for claiming deduction under Chapter-VIA-B of IT Act which includes Section 80C (LIC, PPF, NSC etc. Hence the investment/payment can be made up to 30.06.2020 for claiming the deduction under these sections for FY 2019-20. Therefore, the investment/ construction/ purchase made up to 30.06.2020 shall be eligible for claiming deduction from capital gains arising during FY 2019-20. Indirect Taxes:Last date of furnishing of the Central Excise returns due in March, April and May 2020 has been extended to 30th June,2020. Therefore, the donation made to the PM CARES Fund shall be eligible for 100% deduction under section 80G of the IT Act..