Extension of Certain Income Tax deadlines

Relaxations in case of Certain Compliances

CBDT Circular No.8/2021 in F. No. 225/49/2021/ITA-II dated 30.04.2021

The CBDT has, under Section 119 of the Income Tax Act, 1961, provided the following relaxations extending the certain time-limit till 31-05-2021 in respect of compliances by the taxpayers –

  • Appeal to CIT (A),
  • Objections to DRP u/s 144C,
  • ITR in response to Section 148 of the Act,

for which the last date of filing under that Section is 1st April, 2021 or thereafter, may be filed within the time provided as per the section/ notice or by 31-05-2021, whichever is later.

  • ITR u/s 139(4) and 139(5) for AY 2020-21
  • Payment of TDS u/s 194-IA, 194-IB and 194M and filing of challan-cum-statement, which are required to be paid and furnished by 30th April, 2021

Statement in Form No. 61, containing particulars of declarations received in Form No.60, which is due to be furnished on or before 30th April, 2021

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