Summary Chart of Extended Due Dates of Income Tax Compliances
The Central Board of Direct Taxes (CBDT) has again extended the due dates for electronic filing of various Income Tax Forms under the Income Tax Act. The Board after considering 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) decided to further extend the due dates for electronic filing of such Forms.
| SL No |
Nature of Extension | Provisions / Forms of IT Act 1961 | Original Due Date | Extended Due Date |
| 1 | The application in Form No. 10A/ Form No.10AB, for registration/ provisional registration/ intimation/ approval/ provisional approval of Trusts/ Institutions/ Research Associations etc., | Under Section 10 (23C), 12AB, 35 (1) (ii) /(iia) / (iii and 80G of the Act | 30.06.2021 | 31.03.2022 |
| 2 | 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 | Form No. 15CC | 30.06.2021 | 31.12.2021 |
| 3 | The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30 September, 2021 | Form No. 15CC | 15.10.2021 | 31.12.2021 |
| 4 | The Equalization Levy Statement in Form No. 1 for the Financial Year 2020-21 | Form No. 1 | 30.06.2021 | 31.12.2021 |
| 5 | 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 section 286 (1) | Form No. 3CEAC | 30.11.2021 | 31.12.2021 |
| 6 | Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of section 286 (2) / 286 (4) | Form No. 3CEAD | 30.11.2021 | 31.12.2021 |
| 7 | Intimation on behalf of an international group for the purposes of the proviso to subsection (4) of section 286 of the Act | Form No. 3CEAE | 30.11.2021 | 31.12.2021 |
| 8 | Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 2021 |
Form No. 15G/15H | 15.07.2021 | 30.11.2021 |
| 9 | Uploading of the declarations received from recipients in Form No. 15G/15Hduring the quarter ending 30th September, 2021 |
Form No. 15G/15H | 15.10.2021 | 31.12.2021 |
| 10 | 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 | Form II SWF | 31.07.2021 | 30.11.2021 |
| 11 | 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 | Form II SWF | 31.10.2021 | 31.12.2021 |
| 12 | 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 | Form No. 10BBB | 31.07.2021 | 30.11.2021 |
| 13 | Intimation to be made by a Pension Fund in respect of each investment (11) made by it in India in Form No. 10BBB for the quarter ending on 30 September, 2021 | Form No. 10BBB | 31.10.2021 | 31.12.2021 |
| 14 | The Central Board of Direct Taxes (CBDT) has further extended the deadline for the Direct Tax Vivad Se Vishwas scheme (DTVSV) for payment of tax arrears without any additional amount till September 30, 2021. The earlier deadline for the same was August 31, 2021. | Direct Tax Vivad Se Vishwas scheme (DTVSV) | 31.08.2021 | 30.09.2021 |
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