Income Tax (CBDT) Due Date Further Extended on 03.08.2021 [Extension Table]

The Board of Direct Taxes (Income Tax Department) vide circular No. 15/2021 dated 03.08.2021, in exercise of its power under section 119 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) has issued circular w.r.t. Extension of time lines for electronic filing of various Forms under theIncome-tax Act,1961to provide relief to taxpayers in view of the severe pandemic and spike in Covid-19 cases and also announces tax exemption:

Sl.Nature of ExtensionProvisions of IT Act 1961Due DateExtended Due Date
1The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30thJune, 2021Rule 37BB of the Rules  15.07.2021  31.08.2021
2The Equalization Levy Statement in Form No.1for the Financial Year 2020- 21,   30.06.2021  31.08.2021
3The Statement of Income paid or credited by an investment fund to its unit holder in Form No. 640for the Previous Year 2020-21Rule 12CB of the Rules  15.06.2021  31.09.2021
4The Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64Cfor the Previous Year 2020-21Rule 12CB of the Rules  30.06.2021  30.09.2021
5Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30thJune,2021Rule2DB of the Rules  31.07.2021  30.09.2021
6Intimation to be made by Sovereign Wealth Fund in respect ofinvestments made by it in India in Form II SWFfor the quarter endingon 30th June,2021   31.07.2021  30.09.2021
  • Clarifications by CBDT:

It is also clarified that the above said forms, e-filed, after the expiry of time limitsprovided as per Circular No.12 of 2021 dated 25.06.2021 or as per the relevantprovisions, till date, will stand regularized accordingly.

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