Due dates for filing of various forms under the Income-tax

Due dates for filing of various forms under the Income-tax

CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961

On consideration of difficulties reported by the taxpayers and other stakeholders in electronic filing of certain Forms under the provisions of the Income-tax Act,1961 read with Income-tax Rules,1962 (Rules), Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for electronic filing of such Forms. The further details are as under:

ComplianceBefore Extension Circular No. 16/2021After Extension Circular No. 16/2021
The application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G of the Act in Form No. 10A31st August, 202131st March,
2022
The application for registration or approval under Section 10(23C), 12A or 80G of the Act in Form No.10AB28th February, 202231st March, 2022
The Equalization Levy Statement in Form No.1 for the Financial Year 2020-2131st August, 202131st December, 2021
The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th June, 202131st August, 202130th November, 2021
The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th September 202115th October, 202131st December, 2021
Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 202131st August, 202130th November, 2021
Uploading of the declarations received from recipients in Form No.
15G/15H
during the quarter ending 30th September, 2021
15th October, 202131st December, 2021
Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th June, 202130th September, 202130th November, 2021
Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th September, 202131st October, 202131st December, 2021
Intimation 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 30th June, 202130th September, 202130th November, 2021
Intimation 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 30th September, 202131st October, 202131st December, 2021
Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Act, in Form No.3CEAC30th November, 202131st December, 2021
Report by a parent entity or an alternate reporting entity or any other
constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Act, in Form No. 3CEAD
30th November, 202131st December, 2021
Intimation on behalf of an international group for the purposes of the
proviso to sub-section (4) of section 286 of the Act in Form No. 3CEAE
30th November, 202131st December, 2021

Press Release

Also Read: CBDT extends date under section 3 of the Vivad se Vishwas Act

Read More on CBDTIncome-tax

CA Aastha Singhal