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Government Extends Due Date Compliances under Income Tax and Launches New E-Filing Portal

P.R. Sethuraman , Last updated: 26 May 2021  
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1) Government extends certain timelines for Compliances And

2) Launch of new e-filing Portal of the Income Tax Department - Non-availability of e-filing services from 01.06.2021 to 06.06.2021.

To begin with, item No.1 is handled in a tabular format

The Central Government, in continuation of its commitment to address the hardship being faced by various stakeholders on account of the severe Covid-19 pandemic, has, on consideration of representations received from various stakeholders, decided to extend timelines for compliances under the Income-tax Act, 1961 (hereinafter referred to as 'the Act') in the following cases, IN A TABULAR FORMAT as under: on or before 31st May, 2021.

Government Extends Due Date Compliances under Income Tax and Launches New E-Filing Portal

Sr. No

Compliances relating to

 

Period Covered

Applicable Section/Rule

Original Date before the Press Release dt.20 May 2021 on or Before

Extended Date After Press Release Dated after Press release Dated 20th dated 2021

(i)

Statement of Financial Transactions SFTS

 

FY 20-21

Rule 114 E

31st May 2021

30th June 2021

(ii)

Statement of reportable account SRAS

 

Calendar year 2020

Rule 114 G

31st My 2021

30th June 2021

(iii)

TDS returns

 

Jan to March 2021

Rule 31A

31st May 2021

30th June 2021

(iv)

Form 16 with reference to TDS salary returns

 

FY 2020-21

Rule 31

15th June 2021

15th July 2021

(V)

TDS/TCS book adjustment Form 24G

 

May 2021

Rule 30 & 37CA

15th June 2021

30th June 2021

(VI)

Tax Deduction statement by trustees of approved superannuation fund

 

2020-21

Rule33

31st May 2021

30th June 2021

(VII)

Statement of Income paid or credited by investment fund in Form 64D

 

2020-21

Rule 12 CB

15th June 2021

30th June 2021

(VIII)

Statement of Income paid or credited by investment fund in Form 64C

 

2020-21

Rule 12 CB

30th June 2021

15th July 2021

(IX)

IT returns for non-audit cases

 

2020-21

Section 139(1)

31st July 2021

30th September 2021

(X)

Audit report

 

2020-21

Income Tax Act

30th September 2021

31st October 2021

(XI)

Audit report for international transaction or specified domestic transaction

 

2020-21

Section 92E

31st October 2021

30th November 2021

(XII)

Income tax returns for audit/ company cases

 

AY2021-22

Section 139(i)

31st October 2021

30th November 2021

(XIII)

Income tax returns with due date 30th November 2021

 

AY 2021-22

Section 139 (I)

30th November 2021

31st December 2021

ss(XIV)

Belated/ Revised income tax returns

 

AY2021-22

Section 139(4) 139(5)

31st December 2021

31st January 2022

IT may be noted further: to quote verbatim the last PARA of the Circular it runs as follows

'It is clarified that the extension of the dates as referred to in clauses (ix), (xii) and (xiii) above shall not apply to Explanation 1 to section 234A of the Act, in cases where the amount of tax on the total income as reduced by the amount as specified in clauses (i) to (vi) of sub-section (1) of that section exceeds rupees one lakh. Further, in case of an individual resident in India referred to in sub-section (2) of section 207 of the Act, the tax paid by him under section 140A of the Act within the due date (without extension) provided in that Act, shall be deemed to be the advance tax. CBDT Circular No.9/2021 in F.No.225/49/2021/ITA-II dated 20.05.2021 issued. The said Circular is available here

2) Launch of new e-filing Portal of the Income Tax Department - Non-availability of e-filing services from 01.06.2021 to 06.06.2021

The Income Tax Department is launching its new E-filing portal www.incometax.gov.in on June 7th, 2021. In preparation for this launch and for migration activities, the existing portal of the Department at www.incometaxindiaefiling.gov.in would not be available for a brief period of 6 days from 1st June to 6th June 2021.

Launch of new e-filing Portal of the Income Tax Department - Non-availability of e-filing services from 01.06.2021 to 06.06.2021

The Income Tax Department is going to launch its new e-filing portal www.incometax.gov.in on 7th June, 2021. The new e-filing portal (www.incometax.gov.in) is aimed at providing taxpayer convenience and a modern, seamless experience to taxpayers: (vide The following D.O. F. No. Pr. DGIT(S)/486-2020-21.

DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Center, Ground Floor, E-2, Jhandewalan Extension,
New Delhi- 110055.

D.O. F. No. Pr. DGIT(S)/486-2020-21

New Delhi, 19th May 2021

'Dear

Subject: Launch of new E-filing Portal of the Income Tax Department - Non-availability of e-Filing services from 01.06.2021 to 06.06.2021 Reg.

The Income Tax Department is going to launch its new E-filing portal www.incometax.gov.in on June 7th, 2021. In preparation for this launch and for migration activities, the existing portal of the Department at www.incometaxindiaefiling.gov.in would not be available for a brief period of 6 days from 1st June to 6th June 2021.

Officers in field including AOs, CIT (A), PCIT interact with taxpayers through E-proceedings over the E-filing portal directly or through the NeAC/NFAsC for:

  1. Issue of Notices, SCNs and getting response to various E-Proceedings
  2. Conducting of Video conference or adjournments
  3. Issuing Questionnaires, summons, letters etc
  4. Responding to E-Nivaran or Outstanding Tax demand etc
  5. Communicating final orders in Assessment, Appeals, Exemption, Penalties etc
 

Apart from this Officers access the E-filing portal to view ITRs, Statutory forms, MIS etc.

In preparation for the transition to the new system, the existing E-filing portal will NOT be available to both taxpayers as well as Departmental Officers for a period of 6 days from 1st June to 6th June 2021. Hence, it is requested that all officers may be immediately informed about this so that they may not fix any compliance dates during this period. All Officers may be directed to fix any hearing or compliances only from June 10111 onwards to give taxpayers time to respond on the new system. If they have already scheduled any hearing or compliance which requires submissions online during this period, they may prepone or adjourn the hearing and reschedule the work items after this period, etc.

They may also view/ download any submissions in E-proceedings prior to June 1st and the PDF of any ITRs and non-ITR forms that may be needed by them in advance so that they can continue to work in ITBA system including completion of assessment proceedings where no further interaction with taxpayer is necessary. It is clarified that the ITBA system and the CPC systems will continue to function for assessment related functions. All Orders, notices issued during this period, however, will be made visible to the taxpayer only after the new portal goes live on June 7th, 2021.

I would also encourage all Officers to complete all their urgent tasks involving interactions with taxpayers prior to June 1st to avoid the blackout period or typical initial teething issues in the transition. I would like to thank all officers for their patience during the switchover to the new E-filing portal of the Department and seek your good wishes.

 

With regards,
Yours,
(Ann. J. Singh)
Principal Director General of Income Tax (Systems)
Central Board of Direct Taxes'

Conclusion:

All the entire nation is caught up in COVID 2nd spur is nearly in pell-mell (helter -skelter). Accounting/ Auditing Community should rise to the occasion to come out of that- for that auditing and Accounting community should always be in their gateways as well income tax portal to be updated.

'Arise, awake and stop not till the goal is reached'

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Published by

P.R. Sethuraman
(Chartered Accountantant)
Category Income Tax   Report

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