In view of the impact of the Covid-19 pandemic, taxpayers are facing
inconvenience in meeting certain tax compliances and also in filing response to various notices. In order to ease compliances to be made by taxpayers during this difficult time, CBDT Extends Due dates of following income tax compliances:
inconvenience in meeting certain tax compliances and also in filing response to various notices. In order to ease compliances to be made by taxpayers during this difficult time, CBDT Extends Due dates of following income tax compliances:
📌Last date of linkage of Aadhaar with PAN under section 139AA of the Act,
which was earlier extended to 30th June, 2021 is further extended to 30th
September, 2021.
👉 The Statement of Deduction of Tax for the last quarter of the Financial Year
2020-21 by 15th July, 2021.
September, 2021.
👉 The Statement of Deduction of Tax for the last quarter of the Financial Year
2020-21 by 15th July, 2021.
👉 The Certificate of Tax Deducted at Source in Form No.16, be furnished on or
before 31st July, 2021.
👉 The application for registration/ provisional registration/
intimation/ approval/ provisional approval of Trusts/ Institutions/ Research
Associations etc., required to be made on or before 30th June, 2021, may be
made on or before 31st August, 2021.
👉The Equalization Levy Statement in Form No. 1 for the Financial Year 2020-
21, which is required to be filed on or before 30th June, 2021, may be furnished
on or before 31st July, 2021.
👉The Annual Statement required to be furnished under sub-section (5) of
section 9A of the Act by the eligible investment fund in Form No. 3CEK for
the Financial Year 2020-21, which is required to be filed on or before 29th June,
2021, may be furnished on or before 31st July, 2021.
👉Uploading of the declarations received from recipients in Form No. 15G/15H
during the quarter ending 30th June, 2021, w hich is required to be uploaded on
or before 15th July, 2021, may be uploaded by 31st August,2021.
👉Exercising of option to withdraw pending application (filed before the erstwhile
Income Tax Settlement Commission) under sub-section (1) ofSection 245M of
the Act in Form No. 34BB, which is required to be exercised on or before 27th
June, 2021, may be exercised on or before 31st July, 2021.
👉 Objections to Dispute Resolution Panel (DRP) and Assessing Officer under
section 144C of the Income-tax Act, 1961 by 31st August, 2021,
👉 The compliances to be made by the taxpayers such as investment, deposit,
payment, acquisition, purchase, construction or such other action, by whatever
name called, for the purpose of claiming any exemption under the provisions
contained in Section 54 to 54GB of the Act, for which the last date of such
compliance falls between 1st April,2021 to 29th September, 2021 (both days
inclusive), may be completed on or before 30th September, 2021.
👉The Statement of Income paid or credited by an investment fund to its unit
holder in Form No. 64D for the Previous Year 2020-21, required to be furnished
on or before 15th June, 2021 under Rule 12CB of the Rules, as extended to 30th
June, 2021 vide Circular No.9 of 2021, may be furnished on or before 15th July,
2021.
👉The Statement of Income paid or credited by an investment fund to its unit
holder in Form No. 64C for the Previous Year 2020-21, required to be furnished
on or before 30th June, 2021 under Rule 12CB of the Rules, as extended to 15th
July, 2021 vide Circular No.9 of 2021, may be furnished on or before 31st July,
2021.
👉The Quarterly Statement in Form No. 15CC to be furnished by authorized
dealer in respect of remittances made for the quarter ending on 30th June, 2021,
required to be furnished on or before 15th July, 2021 under Rule 37 BB of the
Rules, may be furnished on or before 31st July, 2021.
👉 Last date of payment of amount under Vivad se Vishwas(without additional
amount) which was earlier extended to 30th June, 2021 is further extended to 31st
August, 2021.
👉Last date of payment of amount under Vivad se Vishwas (with additional
amount) has been notified as 31st October, 2021.
👉 Time Limit for passing assessment order which was earlier extended to 30th
June, 2021 is further extended to 30th September 2021.
👉Time Limit for passing penalty order which was earlier extended to 30th June,
2021 is further extended to 30th September 2021.
👉 Time Limit for processing Equalisation Levy returns which was earlier
extended to 30th June, 2021 is further extended to 30th September 2021.
before 31st July, 2021.
👉 The application for registration/ provisional registration/
intimation/ approval/ provisional approval of Trusts/ Institutions/ Research
Associations etc., required to be made on or before 30th June, 2021, may be
made on or before 31st August, 2021.
👉The Equalization Levy Statement in Form No. 1 for the Financial Year 2020-
21, which is required to be filed on or before 30th June, 2021, may be furnished
on or before 31st July, 2021.
👉The Annual Statement required to be furnished under sub-section (5) of
section 9A of the Act by the eligible investment fund in Form No. 3CEK for
the Financial Year 2020-21, which is required to be filed on or before 29th June,
2021, may be furnished on or before 31st July, 2021.
👉Uploading of the declarations received from recipients in Form No. 15G/15H
during the quarter ending 30th June, 2021, w hich is required to be uploaded on
or before 15th July, 2021, may be uploaded by 31st August,2021.
👉Exercising of option to withdraw pending application (filed before the erstwhile
Income Tax Settlement Commission) under sub-section (1) ofSection 245M of
the Act in Form No. 34BB, which is required to be exercised on or before 27th
June, 2021, may be exercised on or before 31st July, 2021.
👉 Objections to Dispute Resolution Panel (DRP) and Assessing Officer under
section 144C of the Income-tax Act, 1961 by 31st August, 2021,
👉 The compliances to be made by the taxpayers such as investment, deposit,
payment, acquisition, purchase, construction or such other action, by whatever
name called, for the purpose of claiming any exemption under the provisions
contained in Section 54 to 54GB of the Act, for which the last date of such
compliance falls between 1st April,2021 to 29th September, 2021 (both days
inclusive), may be completed on or before 30th September, 2021.
👉The Statement of Income paid or credited by an investment fund to its unit
holder in Form No. 64D for the Previous Year 2020-21, required to be furnished
on or before 15th June, 2021 under Rule 12CB of the Rules, as extended to 30th
June, 2021 vide Circular No.9 of 2021, may be furnished on or before 15th July,
2021.
👉The Statement of Income paid or credited by an investment fund to its unit
holder in Form No. 64C for the Previous Year 2020-21, required to be furnished
on or before 30th June, 2021 under Rule 12CB of the Rules, as extended to 15th
July, 2021 vide Circular No.9 of 2021, may be furnished on or before 31st July,
2021.
👉The Quarterly Statement in Form No. 15CC to be furnished by authorized
dealer in respect of remittances made for the quarter ending on 30th June, 2021,
required to be furnished on or before 15th July, 2021 under Rule 37 BB of the
Rules, may be furnished on or before 31st July, 2021.
👉 Last date of payment of amount under Vivad se Vishwas(without additional
amount) which was earlier extended to 30th June, 2021 is further extended to 31st
August, 2021.
👉Last date of payment of amount under Vivad se Vishwas (with additional
amount) has been notified as 31st October, 2021.
👉 Time Limit for passing assessment order which was earlier extended to 30th
June, 2021 is further extended to 30th September 2021.
👉Time Limit for passing penalty order which was earlier extended to 30th June,
2021 is further extended to 30th September 2021.
👉 Time Limit for processing Equalisation Levy returns which was earlier
extended to 30th June, 2021 is further extended to 30th September 2021.
Source "income tax india"
Posted on 25/06/2021.
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