CBDT extends time for filing annual returns

Every person who has entered into an international transaction or specified domestic transaction during the previous year shall submit the return by 31st day of January, 2021. In respect of other assesses, the due date shall stand extended to the 31st day of December, 2020.

The Equalisation levy (Amendment) Rules, 2020.

The assessee or e-commerce operator, as the case may be, who are required to deduct and pay equalisation levy, shall pay the amount of such levy, by remitting it into the Reserve Bank of India or in any branch of the State Bank of India or of any authorised Bank accompanied by an equalisation levy challan.