Extension of Certain Due Dates by CBDT on 30th April, 2021

In the light of adverse circumstances arising due to the severe 2nd wave of Covid-19 pandemic and also in view of the several requests received from taxpayers, tax consultants & other stakeholders from across the country, requesting that various compliance dates may be relaxed, the Government has extended certain timelines vide Circular No. 8/2021 to
31st May 2021
.

S.No Nature of Compliance Extended Due Date
1. Appeal to CIT (Appeals) for which the last date of filing is 1st April 2021 or thereafter 31st May 2021
2. Objections to Dispute Resolution Panel (DRP) under Section 144C for which the last date of filing is 1st April 2021 or thereafter
3. Filing of Income Tax Return in response to notice under Section 148 for which the last date of filing of return of income under the said notice is 1st April 2021 or thereafter.
4. Filing of belated return and revised return for AY 2020-21, which was required to be filed on or before 31st March 2021 31st May 2021
5. Payment of TDS under Section 194-IA, Section 194-IB and Section 194M and filing of challan cum-statement for such tax deducted, which are required to be paid and furnished by 30th April 2021
6. Statement in Form No. 61, containing particulars of declarations received in Form No.60, which is due to be furnished on or before 30th April 2021

(For detailed understanding, please refer CBDT Circular 8/2021 dated 30th April 2021)

https://www.incometaxindia.gov.in/communications/circular/circular_no_8_2021.pdf

PDF version is attached :  https://www.dpncindia.com/blog/wp-content/uploads/2021/05/Extension-of-Due-Dates-by-CBDT-on-30th-April-2021.pdf

DISCLAIMER:

The information contained herein is in summary form based on interpretation of Circular No. 8/2021 dated 30th April 2021. While the information is believed to be accurate to the best of our knowledge, we do not make any representations or warranties, express or implied, as to the accuracy or completeness of this information. Reader should conduct and rely upon their own examination and analysis and are advised to seek their own professional advice. This document is not an offer, invitation, advice or solicitation of any kind. We accept no responsibility for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.

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