Circular No. 15/2021 of Income Tax

On consideration of difficulties reported by the taxpayers and other stakeholders in electronic filing of certain forms under the provision of Income Tax Act, 1961 read with Income Tax Rules, 1962, The CBDT vide circular no. 15/2021 dated 03rd August 2021, extends the due dates for electronic filing of such forms as under-

Extension of Time Lines for Electronic Filing of Forms

S.No.Nature of Forms/ExtensionProvisions of Income TaxOriginal Due DatesExtended due dates vide Circular No. 12 Extended due dates vide Circular No. 15
1.The quarterly statement in Form No. 15CC to be furnished by an authorized dealer in respect of remittances made for the quarter ending on 30th June 2021.Rule 37BB15.07.202131.07.202131.08.2021
2.The equalization levy statement in Form No. 1 for the financial year 2020-21.30.06.202131.07.202131.08.2021
3.The statement of income paid or credited by an investment fund to its unit holder in Form No. 64D for the previous year 2020-21.Rule 12CB15.06.202115.07.202115.09.2021
4.The statement of income paid or credited by an investment fund to its unit holder in Form No. 64C for the previous year 2020-21.Rule 12CB30.06.202131.07.202130.09.2021
5.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 Rule 2DB31.07.2021NA30.09.2021
6.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 2021.31.07.2021NA30.09.2021

Clarification by CBDT- CBDT Further clarifies that the above said forms, e-filed after the expiry of time limits provided as per circular no. 12 of 2021 dated 25.06.2021 or as per the relevant provision, till date will stand to regularize accordingly.

Circular No. 15/2021 Dated 03.08.2021 of Income Tax

Other Circulars of 2021

Circular No.DateDetails
Circular No. 17/202109 September 2021Article
Circular No. 16/202129 August 2021Article
Circular No. 15/202103 August 2021Article
Circular No. 14/202102 July 2021Article
Circular No. 13/202130 June 2021Article
Circular No. 12/202125 June 2021Article
Circular No. 11/202121 June 2021Article
Circular No. 10/202125 May 2021Article
Circular No. 09/202120 May 2021Article
Circular No. 08/202130 April 2021Article
Circular No. 07/202126 March 2021Download Here
Circular No. 06/202126 March 2021Download Here
Circular No. 05/202125 March 2021Download Here
Circular No. 04/202123 March 2021Download Here
Circular No. 03/202104 March 2021Download Here
Circular No. 02/202103 March 2021Download Here
Circular No. 01/202115 January 2021Download Here

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