In view of the severe pandemic, the Central Board of Direct Taxes, in the exercise of its powers under Section 119 of the Income-tax Act, 1961, provides the following relaxation (vide Circular No. 08/2021) in respect of Income-tax compliances by the taxpayers.
Circular No. 08/2021:- CBDT has extended certain timelines of Income Tax to 31st May 2021
Govt extends timelines of certain compliances, to mitigate the difficulties faced by taxpayers due to the ongoing COVID-19 pandemic. For this purpose, CBDT issued “Circular No. 08/2021: Dated 30th April 2021”, it can be viewed and downloaded at the last of this article.
a) Appeal to Commissioner (Appeals) under Chapter XX of the Income-tax Act, 1961 for which the last date of filing under that Section is 1st April 2021 or thereafter, may be filed within the time provided under that Section or by 31st May 2021, whichever is later;
b) Objections to Dispute Resolution Panel (DRP) under Section 144C of the Income-tax Act, 1961, for which the last date of filing under that Section is 1st April 2021 or thereafter, may be filed within the time provided under that Section or by 31st May 2021, whichever is later;
c) Income-tax return in response to notice under Section 148 of the Income-tax Act, 1961, for which the last date of filing of return of income under the said notice is 1st April 2021 or thereafter, may be filed within the time allowed under that notice or by 31st May 2021, whichever is later;
d) 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 31st May 2021;
e) 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, which are required to be paid and furnished by 30th April 2021 under Rule 30 of the Income-tax Rules, 1962, maybe paid and furnished on or before 31st May 2021 ;
f) 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, maybe furnished on or before 31st May 2021.
Other Circulars of 2021
| Circular No. | Date | Details |
|---|---|---|
| Circular No. 17/2021 | 09 September 2021 | Article |
| Circular No. 16/2021 | 29 August 2021 | Article |
| Circular No. 15/2021 | 03 August 2021 | Article |
| Circular No. 14/2021 | 02 July 2021 | Article |
| Circular No. 13/2021 | 30 June 2021 | Article |
| Circular No. 12/2021 | 25 June 2021 | Article |
| Circular No. 11/2021 | 21 June 2021 | Article |
| Circular No. 10/2021 | 25 May 2021 | Article |
| Circular No. 09/2021 | 20 May 2021 | Article |
| Circular No. 08/2021 | 30 April 2021 | Article |
| Circular No. 07/2021 | 26 March 2021 | Download Here |
| Circular No. 06/2021 | 26 March 2021 | Download Here |
| Circular No. 05/2021 | 25 March 2021 | Download Here |
| Circular No. 04/2021 | 23 March 2021 | Download Here |
| Circular No. 03/2021 | 04 March 2021 | Download Here |
| Circular No. 02/2021 | 03 March 2021 | Download Here |
| Circular No. 01/2021 | 15 January 2021 | Download Here |
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Disclaimer: The information contained in the above article are solely for informational purpose after exercising due care. However, it does not constitute professional advice or a formal recommendation. The author does not own any responsibility for any loss or damage caused to any person, directly or indirectly, for any action taken on the basis of the above article.
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Compiled by- CA Chirag Agarwal (Practicing Chartered Accountants)