Income Tax (CBDT) Due Date Further Extended on 29.08.2021
The Board of Direct Taxes (Income Tax Department) vide circular No. 16/2021 dated 29.08.2021, in exercise of its power under section 119 of the Income-tax Act, 1961 (hereinafter referred to as "the Act") has issued a circular w.r.t. Extension of timelines for electronic filing of various Forms under the Income-tax Act, 1961:
Extension Table
Sl. |
Nature of Extension |
Provisions / Forms of IT Act 1961 |
Original Due Date |
Extended Due Date |
1 |
The application in Form No. 10A/ Form No.10AB, for registration/ provisional registration/ intimation/ approval/ provisional approval of Trusts/ Institutions/ Research Associations etc., |
Under Section 10 (23C), 12AB, 35 (1) (ii) /(iia) / (iii) and 80G of the Act |
30.06.2021 |
31.03.2022 |
2 |
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 |
Form No. 15CC |
30.06.2021 |
31.12.2021 |
3 |
The Quarterly statement in Form No. 15CC to be fumished by authorized dealer in respect of remittances made for the quarter ending on 30 September, 2021 |
15.10.2021 |
31.12.2021 |
|
4 |
The Equalization Levy Statement in Form No. 1 for the Financial Year 2020-21 |
Form No. 1 |
30.06.2021 |
31.12.2021 |
5 |
Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India for the purposes of section 286 (1) |
Form No.3CEAC |
30.11.2021 |
31.12.2021 |
6 |
Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of section 286 (2) / 286 (4) |
Form No.3CEAD |
30.11.2021 |
31.12.2021 |
7 |
Intimation on behalf of an international group for the purposes of the proviso to sub-section (4) of section 286 of the Act |
Form No.3CEAE |
30.11.2021 |
31.12.2021 |
8 |
Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 2021 |
Form No. 15G/15H |
15.07.2021 |
30.11.2021 |
9 |
Uploading of the declarations received from recipients in Form No. 15G/15Hduring the quarter ending 30th September, 2021 |
Form No. 15G/15H |
15.10.2021 |
31.12.2021 |
10 |
Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th June, 2021 |
Form II SWF |
31.07.2021 |
30.11.2021 |
11 |
Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th September, 2021 |
Form II SWF |
31.10.2021 |
31.12.2021 |
12 |
Intimation to be made by a Pension Fund in respect of each investment ) made by it in India in Form No. 10BBB for the quarter ending on 30th June, 2021 |
Form No. 10BBB |
31.07.2021 |
30.11.2021 |
13 |
Intimation to be made by a Pension Fund in respect of each investment (11) made by it in India in Form No. 10BBB for the quarter ending on 30 September, 2021 |
Form No. 10BBB |
31.10.2021 |
31.12.2021 |
14 |
The Central Board of Direct Taxes (CBDT) has further extended the deadline for the Direct Tax Vivad Se Vishwas scheme (DTVSV) for payment of tax arrears without any additional amount till September 30, 2021. The earlier deadline for the same was August 31, 2021. |
Direct Tax Vivad Se Vishwas scheme (DTVSV) |
31.08.2021 |
30.09.2021 |
Source: CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.