I am a big businessman or professional. I need to cook my tax return dish formally for my customers are many. There’s more time given yes, my last date to file is September 30 every year. (Also for the Tax Audit Report we talked in Business section)
Again to copy the extension thoughts above,
Sometimes Government gives me a one-time concession or extension of this date, where due to some external reasons, it thinks prudent to extend this timeline. For example for the financial year 2019-20 (assessment year 2020-21), the tax return filing date stands extended from Sep 30, 2020 to November 30, 2020 due to external conditions.