Giving relief to citizens unable to meet deadlines due to coronavirus outbreak, Union finance minister Nirmala Sitharaman on Tuesday said the last date for filing of income tax return for FY2018-19 has been extended to June 30.

Also, interest rate on delayed payment has been cut to 9 per cent from 12 per cent, she told reporters.

The government has also extended the last date for linking PAN with unique biometric ID Aadhaar to June 30 from March 31.

Giving details of the extension of dates to help citizen cope with the lockdown, she said the Vivad se Vishwas tax dispute resolution scheme has been extended by three months to June 30. Those availing the scheme by the extended deadline will not have to pay 10 per cent interest on the principal amount.

Also, due dates for issuing various notices under the Income Tax Act have also been extended.

On late filing of GST returns, no late fee, penalty or interest will be charged for companies with turnover of up to Rs 5 crore.

For companies with more than Rs 5 crore turnover, no late fee and penalty will be charged on GST return filed by 15 days. A reduced interest rate of 9 per cent will be charged, she said.

Additionally, the government relaxed company provisions including that of mandatory holding of board meeting and filing of return by newly incorporated companies.