The Central Board of Direct Taxes (CBDT) has extended the deadlines for electronic filing of several forms under the Income-tax Act, 1961, due to difficulties faced by taxpayers. This includes extensions for applications for registration or approval (Form 10A and 10AB), the Equalisation Levy Statement (Form 1), and quarterly statements (Form 15CC). New deadlines are also provided for uploading declarations (Form 15G/15H) and for intimations by Sovereign Wealth Funds and Pension Funds. Additionally, deadlines for country-by-country reporting forms (3CEAC, 3CEAD, 3CEAE) have been extended.
Circular No. 16/2021
F.N0. 225/49/2021/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, Dated 29thAugust, 2021
Subject: Extension of time lines for electronic filing of various Forms under the Income-tax Act,1961
On consideration of difficulties reported by the taxpayers and other stakeholders in electronic filing of certain Forms under the provisions of Income-tax Act,1961 (Act) read with Income-tax Rules,1962 (Rules),
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FAQ :
The filing deadlines have been extended for Form 10A, Form 10AB, Form 1, Form 15CC, Form 15G/15H declarations, Form II SWF, Form 10BBB, Form 3CEAC, Form 3CEAD, and Form 3CEAE.
The application for registration or intimation or approval in Form No. 10A, which was due by 31st August 2021, can now be filed on or before 31st March 2022.
The Equalization Levy Statement in Form No. 1 for the Financial Year 2020-21 can now be filed on or before 31st December 2021.
For the quarter ending 30th June 2021, the Form 15CC statement can be furnished on or before 30th November 2021. For the quarter ending 30th September 2021, it can be furnished on or before 31st December 2021.
The deadlines for Form No. 3CEAC, Form No. 3CEAD, and Form No. 3CEAE, originally due by 30th November 2021, have been extended to 31st December 2021.
These extensions are for taxpayers and other stakeholders who reported difficulties in the electronic filing of certain forms under the Income-tax Act, 1961, and Income-tax Rules, 1962.
Source : https://www.incometaxindia.gov.in/communications/circular/circular-no-16-of-2021.pdf