Notification No. 113/2021 [F. No. 370142/35/2020-TPL] / SO 3814(E)


Quick Summary
This notification from the Ministry of Finance extends certain deadlines related to tax compliance. Specifically, the time limit for passing orders for penalties under Chapter XXI of the Income-tax Act, 1961, has been extended to 31st March 2022. Additionally, the deadline for intimating your Aadhaar number has also been pushed to 31st March 2022. For the Prohibition of Benami Property Transaction Act, 1988, the deadline for issuing notices or passing orders under Section 26 has been extended to 31st March 2022.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi Notification No. 113/2021-Income Tax Dated:17th September, 2021 SO. 3814(E). -In exercise of the powers conferred by sub-section (1) of section 3 of theTaxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020(38 of 2020) (hereinafter referred to as the said Act), and in partial modification of the notifications of the Government of India in the Ministry of Finance, (Depart
Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Notice & Circular Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

FAQ :

The notification extends the deadlines for completing certain actions related to the Income-tax Act, 1961, and the Prohibition of Benami Property Transaction Act, 1988.

The time limit for completing actions related to passing any order for imposition of penalty under Chapter XXI of the Income-tax Act, 1961, has been extended to 31st March 2022.

Yes, the time limit for complying with the action of intimating your Aadhaar number to the prescribed authority under sub-section (2) of section 139AA of the Income-tax Act has been extended to 31st March 2022.

For the Prohibition of Benami Property Transaction Act, 1988, the time limit for completing actions such as issuing a notice under sub-section (1) or passing an order under sub-section (3) of section 26 has been extended to 31st March 2022.

This notification partially modifies previous notifications numbered 93/2020, 10/2021, 20/2021, and 74/2021.

 
Notification No : 113/2021-Income Tax
Source : https://incometaxindia.gov.in/Pages/communications/notifications.aspx



Notification posted by

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments



CCI Pro





Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
28 October 2026
Assistant Director/ Associate Director-Finance & Accounting

Krea University

Chennai

CA

View Details
Company
Featured 29 October 2026
Accounts Executive

Synergy Keystone

Chennai

B.Com

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
Featured 07 November 2026
Chartered Accountant

DPV & Associates

Chennai

CA

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details