Income Tax : CBDT extends due dates for electronic filing of various Forms

On consideration of difficulties reported by the taxpayers and other stakeholders in electronic filing of certain Forms under the provisions of the Income-tax Act,1961 read with Income-tax Rules,1962 (Rules), Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for electronic filing of such Forms. The further details are as under:

1. The application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G of the Act in Form No. 10A required to be filed on or before 30^th June, 2021, as extended to 31^st August, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31^st March, 2022;
2. The application for registration or approval under Section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28^th February, 2022 may be filed on or before 31^st March, 2022;
3. The Equalization Levy Statement in Form No.1 for the Financial Year 2020- 21, which was required to be filed on or before 30^th June, 2021, as extended to 31^st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be filed on or before 31^st December, 2021;
4. The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30^th June, 2021, required to be furnished on or before 15^th July, 2021 under Rule 37BB of the Rules, as extended to 31^st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be furnished on or before 30^th November, 2021;
5. The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30^th September, 2021, required to be furnished on or before 15^th October, 2021 under Rule 37BB of the Rules, may be furnished on or before 31^st December, 2021;
6. Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30^th June, 2021, which was originally required to be uploaded on or before 15^th July, 2021, and subsequently by 31^st August, 2021, as per Circular No.12 of 2021 dated 25.06.2021, may be uploaded on or before 30^th November, 2021;
7. Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30^th September, 2021, which is required to be uploaded on or before 15^th October, 2021, may be uploaded on or before 31^st December, 2021;
8. Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30^th June, 2021, required to be made on or before 31^st July, 2021 as per Circular No.15 of 2020 dated 22.07.2020, as extended to 30^th September, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be made on or before 30^th November, 2021;
9. Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30^th September, 2021, required to be made on or before 31^st October, 2021 as per Circular No.15 of 2020 dated 22.07.2020, may be made on or before 31^st December, 2021;
10. Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30^th June, 2021, required to be made on or before 31^st July, 2021 under Rule 2DB of the Rules, as extended to 30^th September, 2021 vide Circular No. 15 of 2021 dated 03.08.2021, may be made on or before 30^th November, 2021;
11. Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30^th September, 2021, required to be made on or before 31^st October, 2021 under Rule 2DB of the Rules, may be made on or before 31^st December, 2021;
12. Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Act, in Form No.3CEAC, required to be made on or before 30^th November, 2021 under Rule 10DB of the Rules, may be made on or before 31^st December, 2021;
13. Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Act, in Form No. 3CEAD, required to be furnished on or before 30^th November, 2021 under Rule 10DB of the Rules, may be furnished on or before 31^st December, 2021;
14. Intimation on behalf of an international group for the purposes of the proviso to sub-section (4) of section 286 of the Act in Form No. 3CEAE, required to be made on or before 30^th November, 2021 under Rule 10DB of the Rules, may be made on or before 31^st December, 2021.

            CBDT Circular No. 16/2021 in F.No.225/49/2021/ITA-II dated 29.08.2021 issued. The said Circular will be available on www.incometaxindia.gov.in.

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Frah Saeed

Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.