Extension of time limits of certain compliances under Income Tax Laws as notified by CBDT on 20.05.2021

 The CBDT keeping in view to provide relief to taxpayers in view of the severe pandemic and in exercise of its power under Income Tax Act provides following relaxations:

S.N.	Particulars	Extended Due Date	Original Due Date
1	Due Date for TDS Quarterly Return for FY2020-2021 / Quarter 4	30th Jun 2021	31st May 2021
2	TDS Certificates to be issued by Deductor to Deductee	15th Jun 2021	15th July 2021
3	Due Date for filing of Income Tax Return for Assessment Year 2021-2022 for Non Audit Cases	30th Sept 2021	31st July 2021
4	Due Date for filing of Audit Report for Assessment Year 2021-2022	31st Oct 2021	30th Sept 2021
5	Due Date for filing of Income Tax Return for Assessment Year 2021-2022 for Tax Audit Cases	30th Nov 2021	31st Oct 2021
6	Due Date for filing of CA report in Transfer Pricing Cases (TP Report) for the financial year 2020-2021	30th Nov 2021	31st Oct 2021
7	Due Date for filing of Income Tax Return for Assessment Year 2021-2022 for TP Report Cases	31st Dec 2021	30th Nov 2021
8	** Last date for filing of Income Tax return beyond due date or to revise the original income tax return (Belated or Revise Return) (No ITR can be filing for assessment year 2021-2022 after this date)	31st Jan 2021	31st Dec 2021
9	Statement of Financial Transactions (SFT) for the financial year 2020-2021	30th Jun 2021	31st May 2021
10	Due Date for filing of Statement of Deduction of Tax from contributions paid by the Trustees of an approved superannuation fund for financial year 2020-2021	30th Jun 2021	31st May 2021
11	Due Date for filing of Statement of income paid or credited by an investment fund to its unit holder in Form 64D for the financial year 2020-2021	30th Jun 2021	15th Jun 2021
12	Due Date for filing of Statement of income paid or credited by an investment fund to its unit holder in Form 64C for the financial year 2020-2021	15th Jul 2021	30th Jun 2021
13	Statement of reportable account for Calendar year 2020 under rule 114G	30th Jun 2021	31st May 2021

Source: CBDT Circular No. 9 of 2021 dated 20/05/2021

DISCLAIMER :The material and information contained in this blog are for general information purpose only.  Though we have made every efforts to make our interpretation correctly, we do not make representation either express or implied about the completeness or correctness of the subject matter.  Under no circumstances the author is not responsible / liable for any loss or damage caused to anyone due to any mistake / error / omissions.