According to the provisions of the Inland Revenue Act, No. 24 of 2017
(IRA) every person, who is liable for income tax shall file a return of
income not later than eight months after the end of each year of
assessment. Therefore, last date to furnish the Return of Income for
the year of assessment 2019/2020 is November 30, 2020.
However, the prevailing Covid-19 pandemic situation of the country may
cause difficulties to taxpayers and approved accountants for furnishing
returns of income as per the aforesaid statutory requirement.
Link - http://www.ird.gov.lk/en/Lists/Latest%20News%20%20Notices/Attachments/293/IT03112020_E.pdf