EXTENSIONS OF DUE DATES UNDER INCOME TAX

Vide Circular No. 8/2021 dated 1^st May 2021, the Income tax department has extended the various due dates which are falling due on either 1^st April 2021 or 30^th April 2021. The various due date extensions are as follows:-

1. Extension of due date of Appeal to Commission (Appeals) under Chapter XX of Income tax Act 1961 for which the last date of filing under that section is 1^st April 2021 or thereafter, which may be filed within the time provided under that section or by 31^st May 2021, whichever is earlier.
2. Extension of due date of Objections to Dispute Resolution Panel (DRP) under section 144C of Income tax act 1961, the last date of filing under this section is 1^st April 2021 or thereafter, shall be extended to 31^st May 2021
3. Extension of due date of filing of Income tax return in response to notice under section 148 of Income tax act 1961 for which the last date of filing of return of income under the said notice is 1^st April 2021, shall be extended to 31^st May 2021.
4. Extension of filing of Belated return under section 139(4) and Revised return under section 139(5) for AY 2020-21 from 31^st March 2021 to 30^th April 2021
5. Extension of payment of tax deducted under section 194IA, section 194IB and section 194M which are required to be paid by 30^th April 2021, shall now be extended to 31^st May 2021
6. Extension of filing the Statement in Form No. 61 which is required to be furnished on or before 30^th April 2021 shall now be extended to 31^st May 2021

To view and download the circular, click here Circular_No_8_2021