The Ministry of Finance has yet again extended the due date for filing tax audit reports and income tax returns for the AY 2020-2021. 
The due date for the tax audit report has now been extended to 31-12-2020 and that for income tax return has been extended to 31-01-2020. However, in cases where the organization is not liable to audit,the due date for filing return remains 31-12-2020. 

https://ngoenabler.com/wp-content/uploads/2020/10/MoF_IT_Extension_PR_24.10.2020.pdf