CBDT again extends due dates for e-filing forms under the Income Tax Act

The Central Board of Direct Taxes (CBDT) has again extended the due dates for e-filing forms under the Income Tax Act.

On consideration of difficulties reported by the taxpayers and other stakeholders in electronic filing of certain Forms under the provisions of Income-tax Act, 1961 (Act) read with Income-tax Rules,1962 (Rules), the Central Board of Direct Taxes (CBD), in the exercise of its powers under Section 119 of the Act, extends the due dates for electronic filing of such Forms as under.

1. The application for registration or intimation or approval under Section 10(23C), 12A, 35(1i)/(iay(ii) or 80G of the Act in Fom No. 10A required to be filed on or before 30th June,2021, as extended to 31s August,2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31 March,2022;

2. The application for registration or approval under Section 10(23C), 12A, or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February,2022 may be filed on or before 31st March, 2022;

3. The Equalization Levy Statement in Form No.1 for the Financial Year 2020- (3) 21, which was required to be filed on or before 30th June, 2021, as extended to 31st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be filed on or before 31st December, 2021;

4. The Quarterly statement in Form No. 15CC to be furnished by an 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 as extended to 31st August,2021 vide Circular No.15 of 2021 dated 03.08.2021, may be furnished on or before 30th November, 2021;

5. The Quarterly statement in Form No. 15CC to be furnished by an authorized dealer in respect of remittances made for the quarter ending on 30th September 2021, required to be furnished on or before 15th October, 2021 under Rule 37BB of the Rules, may be furnished on or before 31st December, 2021;

6. Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 2021, which was originally required to be uploaded on or before 15th July,2021, and subsequently by 31st August,2021, as per Circular No.12 of 2021 dated 25.06.2021, may be uploaded on or before 30th November, 2021;

7. Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th September, 2021, which is required to be uploaded on or before 15th October,2021, may be uploaded on or before 31st December,2021:

8. Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form lI SWF for the quarter ending on 30th June,2021, required to be made on or before 31st July,2021 as per Circular No.15 of 2020 dated 22.07.2020, as extended to 30″h September, 2021 vide Circular No. 15 of 2021 dated 03.08.2021, may be made on or before 30th November, 2021;

9. Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form lI SWF for the quarter ending on 30th September,2021, required to be made on or before 31 October, 2021 as per Circular No.15 of 2020 dated 22.07.2020, may be made on or before 31st December, 2021;

10. Intimation to be made by a Pension Fund in respect of each investment (10) made by it in India in Form No. 108BB for the quarter ending on 30th June,2021, required to be made on or before 31 July,2021 under Rule 2DB of the Rules, as extended to 30h September, 2021 vide Circular No. 15 of 2021 dated 03.08.2021, may be made on or before 30h November, 20021;

11. 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 September, 2021. required to be made on or before 31st October,2021 under Rule
2DB of the Rules, may be made on or before 31st December, 2021;

12. 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 sub-section (1) of section 286 of the Act, in Form No.3CEAC, required to be made on or before 30th November,2021 under Rule 10DB of the Rules, may be made on or before 31st December,2021;

13. Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or subsection (4) of section 286 of the Act, in Form No. 3CEAD, required to be furnished
on or before 30th November,2021 under Rule 10DB of the Rules, may be furnished on or before 31st December,2021;

14. Intimation on behalf of an international group for the purposes of the proviso to sub-section (4) of section 286 of the Act in Form No. 3CEAE, required to be made on or before 30th November,2021 under Rule 10DB of the Rules, may be made on or before 31st December,2021.

Read the full circular issued by the CBDT

circular-no-16-of-2021 Download

Source: Income Tax India