Various extensions at the end of the Financial Year 2021-22
Check out the list of Various extensions that were given under the various Laws/Acts at the end of the Financial Year 2021-22.
| Laws/Acts | Provision | Extended Till |
| Income-tax | CBDT extends the last date for filing of Form No.10AB for seeking registration or approval under Section 10(23C), 12A or 80G of the Income-tax Act, 1961 (the Act) | 30th September, 2022. |
| Income-tax | Extension of timelines under the Taxation and Other Laws Act (Benami Act) | 30th September, 2022. |
| Income-tax | Aadhaar-PAN linking | 31st March, 2023 |
| Income-tax | Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form 10-IC for Assessment Year 2020-21 | 30th June, 2022 |
| Income-tax | Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (the Act) | (a) 30th September 2022; or (b) the date of availability of Form No. 3CF for electronic filing on the e-filing website, whichever is earlier. |
| MCA | Companies (Accounts) Second Amendment Rules, 2022 (Mandatory Accounting Software with Recording Audit Trail for Companies.) | 1st April 2023 |
| MCA | Government extends the validity of the exemption (Section 54 of the Competition Act, 2002) | From 5 years to 10 years |
| IBBI | The validity of the Insolvency and Bankruptcy Board of India (Online Delivery of Educational Course and Continuing Professional Education by Insolvency Professional Agencies and Registered Valuers Organisations) Guidelines, 2020. | 30th September, 2022 |
| RBI | Extend the timeline for implementation of cassette swap in all ATMs. | 31st March, 2023 |
| RBI | The government of India has approved the extension of the Interest Equalization Scheme for Pre and Post Shipment Rupee Export Credit (‘Scheme’). | Up to March 31, 2024 or till further review, whichever is earlier |
| Customs | Amendments in various customs notifications. | 30th June, 2022 |
| SEBI | Discontinuation of usage of pool accounts for transactions in the units of Mutual Funds, Two Factor Authentication (‘2FA’) for redemption and other related requirements: Extension of timeline | 1st July, 2022. |
| DGFT | Extension of HBP 2015-2020 | 30th September, 2022. |
| DGFT | Extension of FTP 2015-2020 | 30th September, 2022. |
| FCRA | Extension of the validity of FCRA registration certificates | 30th June, 2022 |
| ICAI | Deferment of certain provisions of Volume-I of Revised Code of Ethics, 2019 | 30th September, 2022 |
| IRDAI | Extension of timelines for sale and renewal of short term Covid specific health insurance policies | 30th September, 2022 |
| General | Scope of Emergency Credit Line Guarantee Scheme (ECLGS) enhanced and validity extended. | 31st March, 2023 |
| General | Aadhaar Amendment for Deadline extension for seeding of Ration Card and its beneficiaries | 30th June 2022 |
| General | Credit Guarantee Scheme for Subordinate Debt (CGSSD) extended. | 31st March, 2023 |
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External Sites: CBDT, E-filing, GST, MCA, ICAI
