CBDT extends time lines for following IT Act compliances

The Central Board of Direct Taxes through circular dated 30th April, 2021 has extended time lines for following compliances under the Income-tax Act 1961 in view of increased Covid-19 cases and lockdown restrictions:

  1. Due date for filing Appeal to Commissioner (Appeals) under Chapter XX of the Income-tax Act, 1961 is extended from 1st April 2021 till 31″ May 2021, whichever is later;
  2. Due date for filing objections to Dispute Resolution Panel (DRP) under Section 144C of the Income-tax Act, 1961, is extended from 1″ April 2021 till 31 May, 2021.
  3. Due date for filing Income-tax return in response to notice under Section 148 of the Income-tax Act, 1961 is extended from 1st April 2021 till May, 31, 2021
  4. Due date for 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, is extended from 30 April till May, 31, 2021
  5. 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 31″ May 2021;
  6. Due date for filing 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;

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