The Central Board of Direct Taxes, on 20th May 2021, vide Circular No. 09/2021 has extended the time limits of various compliances which are as follows:-
| Compliances | Original Due Date | Extended Due date |
| Statement of Financial Transaction for FY 2020-21 | 31st May 2021 | 30th June 2021 |
| Statement of Reportable Accounts for the Calender Year 2020 | 31st May 2021 | 30th June 2021 |
| TDS Returns for the Quarter ending March 2021 of FY 2020-21 | 31st May 2021 | 30th June 2021 |
| TDS Certificate in Form 16 for FY 2020-21 | 15th June 2021 | 15th July 2021 |
| TDS / TCS Book adjustment in Form 24G For May 2021 | 15th June 2021 | 15th July 2021 |
| Statement of TDS from contribution paid by the Trustees of an approved superannuation fund for FY 2020-21 | 31st May 2021 | 30th June 2021 |
| Statement of Income paid or credited by an Investment fund to its unit holders in Form 64D for Previous Year 2020-21 | 15th June 2021 | 30th June 2021 |
| Statement of Income paid or credited by an Investment fund to its unit holders in Form 64C for Previous Year 2020-21 | 30th June 2021 | 15th July 2021 |
| Filing of Income Tax Return for AY 2021-22 under section 139(1) | 31st July 2021 | 30th September 2021 |
| Furnishing Audit Report for Previous Year 2020-21 | 30th September 2021 | 31st October 2021 |
| Furnishing Audit Report from an Accountant by persons entering into International transactions or specified domestic transactions under section 92E for Previous Year 2020-21 | 31st October 2021 | 30th November 2021 |
| Furnishing Income tax return for Assessee whose due date is 31st October 2021 | 31st October 2021 | 30th November 2021 |
| Furnishing Income tax return for Assessee whose due date is 30th November 2021 | 30th November 2021 | 31st December 2021 |
| Furnishing belated / revised Income tax return for Previous Year 2020-21 | 31st December 2021 | 31st January 2022 |
Clarifications
- It is clarified that the extension of dates as referred to in clauses (9), (12) and (13) above shall not apply to in Explanation 1 to Section 234A , in case where the Tax amount as reduced by the amount specified in clauses (i) to (vi) of sub section (1) of that section exceeds Rs. 1 Lakhs
- In case of an Individual resident in India, the tax paid by him under section 140A within the original due date shall be considered as Advance Tax.
To view and download the circular, click here Circular No. 9 of 2021
