Extension of timeline for various compliances under Income Tax Act due to Covid-19 pandemic
The Central Government issued a circular referred Circular No. 8/2021 on 30th April, 2021 providing interim relief to taxpayers in the light of severe pandemic. the CBDT in exercise of its powers under section 119 of the Income Tax Act, 1961 provides following relaxations to the taxpayers in respect of income tax compliances:-
| Nature of compliance | Actual date of compliance | Extended date of compliance owing to Covid-19 |
Appeal to Commissioner (Appeals) under Chapter XX of the Income Tax Act, 1961 |
of which the last date of filing under that section is 1st April, 2021 or thereafter | May be now filed within the time provided under that section or by 31st May 2021, whichever is later |
Objections to Dispute Resolution Panel (DRP) under Section 144C of the Income Tax Act |
for which the last date of filing under that section is 1st April, 2021 or thereafter | May be filed within the time provided under that section or by 31st May 2021, whichever is later |
Belated Return in respect of Assessment Year 2020-21 |
On or before 31st March 2021 | May be filed on or before 31st May 2021 |
Revised Return under sub-section (5) of section 139 in respect of Assessment year 2020-21 |
On or before 31st March 2021 | May be filed on or before 31st May 2021 |
Income Tax Return in response to notice under section 148 of the Income Tax Act, 1961 |
For which the last date of filing of return of income under the said notice is 1st April, 2021 or thereafter | May be filed within the time period allowed under that notice or by 31st May, 2021, whichever is later |
Payment of tax deducted under section 194-IA, 194-IB and 194M and filing of challan-cum-statement for such tax deducted |
on or before 30th April, 2021 | On or before 31st May, 2021 |
Statement in Form No. 61 containing particulars of declarations received in Form No. 60 |
On or before 30th April, 2021 | On or before 31st May, 2021 |
Please also read for related information: Extended due dates for departmental compliances including Vivad Se Vishwas
