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Extension of Due Date for PAN-Aadhaar Linking, Notices u/s 148 and EL Return Processing

extension-of-due-date-for-pan-aadhaar-linking-notices-us-148-and-el-return-processing

CBDT has extended the last date for intimating the Aadhaar number under section 139AA(2) of the Income-tax Act, 1961 (“Act”) for the purposes of linking Aadhaar with PAN  from 31st March 2021 to 30th June 2021 vide Notification No. 20/2021 dated 31.03.2021. It doesn't extend the due date for filing of return u/s 139(4) or u/s 139(5) for the AY 2020-21 in any way.


The said notification also extended time-limits for the issue of notice under section 148 of the Act, passing of consequential order for direction issued by the Dispute Resolution Panel (DRP) and processing of equalisation levy statements to 30th April, 2021. This notification is issued under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Further, the date for processing the Equalisation Levy statement under section 168(1) of the Finance Act, 2016 is extended to 30.04.2021.



In a press release dated 31.03.2021, CBDT informed that representations have been received from taxpayers that the last date for intimating the Aadhaar number may further be extended in the wake of the on-going COVID-19 pandemic. Keeping in view the difficulties faced by the taxpayers, the Central Government has issued a notification on 31st March extending the last date for the intimation of the Aadhaar number and linking thereof with PAN to 30th June 2021.


This time the last date to link the PAN with Aadhaar is expiring on 31.03.2021. Finance Act, 2021 has introduced provisions to levy a fee of Rs. 1,000 under section 234H for failure to link the PAN with Aadhaar within the notified due date of 31.03.2021. Hence, once the notified due date to link the PAN with Aadhaar is extended to 30.06.2021, there will be no requirement to pay late fees of Rs. 1,000 as per section 2343H if the same is linked from 1st April 2021.



Earlier, Notification No. 93/2020 dated 31.12.2020 has extended the completion date of various compliances under the specified Acts to 31st March 2021 which falls between the period from 20th March 2020 to 30th March 2021. 


The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 has already extended the said completion date to 31-03-2021 for the period between 20th March 2020 to 31st December 2020. 


This time the notification has extended the completion date of certain compliances under the specified Acts . This shall be applicable not only to Income Tax Act, 1961 but also to seven other specified Acts in the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 which are as follows-


(i) the Wealth-tax Act, 1957; 27 of 1957.

(ii) the Income-tax Act, 1961; 43 of 1961.

(iii) the Prohibition of Benami Property Transactions Act, 1988; 45 of 1988.

(iv) Chapter VII of the Finance (No. 2) Act, 2004; 22 of 2004.

(v) Chapter VII of the Finance Act, 2013; 17 of 2013.

(vi) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; 22 of 2015.

(vii) Chapter VIII of the Finance Act, 2016; or 28 of 2016.

(viii) the Direct Tax Vivad se Vishwas Act, 2020; 3 of 2020.


It should be noted that the notification 93/2020 has only extended the date for compliances that falls under section 3(1)(a) of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. These compliances are meant for tax authorities, commission and tribunals and not for the assessee.


The said clause (a) reads as follows-


(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the specified Act; or


Various Extension of Due Dates and Time Limit by Notification No. 20/2021 dated 31.03.2021



1. PAN-Aadhaar Linking Date:

 

CBDT extended the last date for linking Aadhaar Number with PAN from 31st March, 2021 to 30th June, 2021, in view of the difficulties arising out of the COVID-19 pandemic.

 

2. Issue of Notice u/s 148:

 

Date for issue of notice under section 148 of the Income-tax Act,1961, extended to 30th April, 2021.

 

It is further clarified that those provisions of section 148 shall apply as they stood prior to enactment of Finance Act, 2021.

 

3. Date for issue of DRP Order:

 

Passing of consequential order for direction issued by the Dispute Resolution Panel (DRP) is extended to 30th April, 2021.

 

4. Processing of Equalisation Levy Statement:

 

The date for processing of the Equalisation Levy Statement is extended to 30th April, 2021.


Read the full text of Notification No. 20/2021 dated 31.12.2020 extending the due date of certain compliances


MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)


NOTIFICATION


New Delhi, the 31st March, 2021


S.O. 1432(E).—In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (38 of 2020) (hereinafter referred to as the said Act), and in partial modification of the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No.93/2020 dated the 31st December, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 4805(E), dated the 31st December, 2020, the Central Government hereby specifies that,–


(A) where the specified Act is the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act) and, — 


(a) the completion of any action referred to in clause (a) of sub-section (1) of section 3 of the Act relates to passing of an order under sub-section (13) of section 144C or issuance of notice under section 148 as per time-limit specified in section 149 or sanction under section 151 of the Income-tax Act, —


(i) the 31st day of March, 2021 shall be the end date of the period during which the time- limit, specified in, or prescribed or notified under, the Income-tax Act falls for the completion of such action; and 


(ii) the 30th day of April, 2021 shall be the end date to which the time-limit for the completion of such action shall stand extended.


Explanation.— For the removal of doubts, it is hereby clarified that for the purposes of issuance of notice under section 148 as per time-limit specified in section 149 or sanction under section 151 of the Income-tax Act, under this sub-clause, the provisions of section 148, section 149 and section 151 of the Income-tax Act, as the case may be, as they stood as on the 31st day of March 2021, before the commencement of the Finance Act, 2021, shall apply. 


(b) the compliance of any action referred to in clause (b) of sub-section (1) of section 3 of the said Act relates to intimation of Aadhaar number to the prescribed authority under sub-section (2) of section 139AA of the Income-tax Act, the time-limit for compliance of such action shall stand extended to the 30th day of June, 2021. 


(B) where the specified Act is the Chapter VIII of the Finance Act, 2016 (28 of 2016) (hereinafter referred to as the Finance Act) and the completion of any action referred to in clause (a) of sub-section (1) of section 3 of the said Act relates to sending an intimation under sub-section (1) of section 168 of the Finance Act, —


(i) the 31st day of March, 2021 shall be the end date of the period during which the time-limit, specified in, or prescribed or notified under, the Finance Act falls for the completion of such action; and 


(ii) the 30th day of April, 2021 shall be the end date to which the time-limit for the completion of such action shall stand extended.


[Notification No. 20/2021/F. No. 370142/35/2020-TPL]

SHEFALI SINGH, Under Secy., Tax Policy and Legislation Division


Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. No. 4805 dated 31st December, 2020.


Download Copy of Notification No. 20/2021 dated 31.03.2021 on Extension of Due Date of Certain Compliances in pdf format



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