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:
| Compliance | Before Extension Circular No. 16/2021 | After 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. 10A | 31st August, 2021 | 31st March, 2022 |
| The application for registration or approval under Section 10(23C), 12A or 80G of the Act in Form No.10AB | 28th February, 2022 | 31st March, 2022 |
| The Equalization Levy Statement in Form No.1 for the Financial Year 2020-21 | 31st August, 2021 | 31st 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, 2021 | 31st August, 2021 | 30th 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 2021 | 15th October, 2021 | 31st December, 2021 |
| Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 2021 | 31st August, 2021 | 30th November, 2021 |
| Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th September, 2021 | 15th October, 2021 | 31st 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, 2021 | 30th September, 2021 | 30th 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, 2021 | 31st October, 2021 | 31st 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, 2021 | 30th September, 2021 | 30th 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, 2021 | 31st October, 2021 | 31st 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.3CEAC | 30th November, 2021 | 31st 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, 2021 | 31st 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, 2021 | 31st December, 2021 |
Also Read: CBDT extends date under section 3 of the Vivad se Vishwas Act
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