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CBDT issues Order to extend Due Date for ITR, TDS and Other Compliances by Taxpayers

cbdt-order-extend-due-date-itr-tds-other-compliances

In view of the severe COVID-19 pandemic, the CBDT has extended due dates for the completion of certain income-tax compliances to 31-05-2021. The government extends timelines of certain compliances, to mitigate the difficulties faced by taxpayers due to the ongoing COVID-19 pandemic. CBDT has issued a Circular No. 8/2021 in F. No. 225/49/2021/ITA-II dated 30.04.2021 to this effect.


The relief to taxpayers has been granted by the CBDT by extending due dates of certain compliances under the Income-tax Act which are as follows-


Appeal before CIT (Appeals) may be filed by 31st May, 2021.


Income Tax Return required to be filed in response to notice u/s 148 may be filed by 31st May 2021.


Filing of belated and revised return for AY 2020-21 extended to May 31, 2021. 


Challan-cum-statement for tax deducted under section 194-IA (TDS on purchase of immovable property), Section 194-IB (TDS on payment of Rent by individuals) and section 194M (TDS on payment of commission, contractors, and professional by individuals) may be furnished till 31-05-2021 where the  due date was 30-04-2021.


Similarly, Statement in Form No. 61 may be furnished till 31-05-2021 where the  due date was 30-04-2021.


The government has issued a press release dated 1.5.2021, as well as an Order u/s 119, vide Circular No. 8/2021 dated 30.04.2021 in this regard.



It should be noted that by the time the government extended the due dates for certain compliances by 60 days, 30 days had already expired since 1st April 2021.


Read the full text of the Press Release dated 1.5.2021 extending Due Dates of Compliances under the Income Tax Act


Government of India

Department of Revenue

Ministry of Finance

Central Board of Direct Taxes


New Delhi, 1st May, 2021


PRESS RELEASE


Government extends timelines of certain compliances in light of the severe pandemic


In view of the adverse circumstances arising due to the severe 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 today.


In the light of multiple representations received (supra) and to mitigate the difficulties being faced by various stakeholders, the Central Board of Direct Taxes (CBDT) has, under section 119 of the Income-tax Act, 1961(the Act), provided the following relaxation in respect of compliances by the taxpayers:


a) Appeal to Commissioner (Appeals) under Chapter XX of the 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;


b) Objections to Dispute Resolution Panel (DRP) under Section 144C of the 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;


c) Income-tax return in response to notice under Section 148 of the Act, 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 allowed under that notice or by 31st May, 2021, whichever is later;


d) Filing of belated return under sub-section (4) and revised return under sub-section (5) of Section 139 of the Act, for Assessment Year 2020-21, which was required to be filed on or before 31st March, 2021, may be filed on or before 31st May, 2021;


e) Payment of tax deducted under Section 194-IA, Section 194-IB and Section 194M of the Act, and filing of challan-cum-statement for such tax deducted, which are required to be paid and furnished by 30th April, 2021(respectively) under Rule 30 of the Income-tax Rules, 1962, may be paid and furnished on or before 31st May, 2021;


f) 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, may be furnished on or before 31st May, 2021.


CBDT Circular No.8/2021 in F. No. 225/49/2021/ITA-II dated 30.04.2021 issued. The said Circular is available on www.incometaxindia.gov.in


The above relaxations are the latest among the recent initiatives taken by the Government to ease compliances to be made by the taxpayers with the aim to grant respite during these difficult times.


(Surabhi Ahluwalia)

Commissioner of Income Tax

(Media & Technical Policy)

Official Spokesperson, CBDT



Download Copy of Press Release Dated 1.5.2021 extending due dates of certain compliances to 31.05.2021 in pdf format


Read the full text of Circular No. 8/2021 dated 30.04.2021 on extension Due Dates of Compliances under the Income Tax Act


Circular No. 08/2021 

F. NO.225/49/2021/ITA-II 

Government of India 

Ministry of Finance 

Department of Revenue 

Central Board of Direct Taxes 


New Delhi, Dated 30th April, 2021


Subject: Extension of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961


1. In view of severe pandemic, the Central Board of Direct Taxes, in exercise of its powers under Section 119 of the Income-tax Act, 1961, provides following relaxation in respect of Income-tax compliances by the taxpayers:


a) Appeal to Commissioner (Appeals) under Chapter XX of the Income-tax Act, 1961 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;


b) Objections to Dispute Resolution Panel (DRP) under Section 144C of the Income-tax Act, 1961, 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;


c) 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 allowed under that notice or by 31st May 2021, whichever is later;


d) Filing of belated return under sub-section (4) and revised return under sub-section (5) of Section 139 of the Income-tax Act,1961 for Assessment Year 2020-21, which was required to be filed on or before 31st March 2021, may be filed on or before 31st May 2021 ;


e) Payment of tax deducted under Section 194-IA, Section 194-IB and Section 194M of the Income-tax Act, 1961 and filing of challan-cum-statement for such tax deducted, which are required to be paid and furnished by 30th April 2021 under Rule 30 of the Income-tax Rules, 1962, may be paid and furnished on or before 31st May 2021 ;


f) 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, may be furnished on or before 31" May 2021.


(Ravinder Maini)

Director to the Government of India. 


Download Copy of Circular No. 8/2021 Dated 30.04.2021 extending due dates of certain compliances to 31.05.2021 in pdf format



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