CBDT Extends Due Date for Filing Income Tax Forms beyond 31st August 2021
CBDT Extends Due Date for Filing Income Tax Forms beyond 31st August 2021
Central Board of Direct Taxes (CBDT), Government of India has further extended the due dates for electronic filing of certain Income tax Forms beyond 31st August 2021 vide Circular No. 16/2021 dated 29.08.2021. This extension in due dates of various compliances by CBDT is provided by exercising its power under section 119 of the Income-tax Act, 1961. The current article briefs extension so provided.
Synopsis of Notification
CBDT Circular No. 16 of 2021 states that on consideration of difficulties reported by taxpayers and other stakeholders in electronic filing of certain Forms under the Income Tax Act, 1961, CBDT has further extended the due dates for electronic filing of such Forms. This present extension of due dates of filing certain forms is in continuation of earlier extended times.
The Synopsis of Extension of the due date of furnishing of Income Tax Returns is as follows:
- Due Date to file Form No. 10A
- Due Date to file Form No. 10AB
- Due Date to file Equalization Levy Statement
- Due Date to file Form No. 15CC
- Due Date to Upload Form No. 15G/15H
- Due date to file Form II SWF
- Due date to file Form No. 10BBB
- Due date to file Form No.3CEAC, Form No.3CEAC, and Form No.3CEAC
Due Date to file Form No. 10A
The application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or Section 80G of the Income Tax Act in Form No. 10A required to be filed on or before 30th June 2021, as extended to 31st August 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31st March 2022.
Due Date to file Form No. 10AB
CBDT announced that the application for registration or approval under Section 10(23C), 12A or 80G of the Income-tax Act in Form No.10AB, for which the last date for filing falls on or before 28th February 2022 may be filed on or before 31st March 2022
Due Date to file Equalization Levy Statement
CBDT earlier extended the due date to file equalization Levy Statement to 30th June 2021, vide Circular No.15 of 2021 dated 03.08.2021. Now with this new circular, CBDT announced that the Equalization Levy Statement in Form No.1 for the Financial Year 2020- 2021 may be filed on or before 31st December 2021.
Due Date to file Form No. 15CC
The Quarterly statement in Form No. 15CC to be furnished by an authorized dealer in respect of remittances made for the quarter ending on 30th June 2021, required to be furnished on or before 31st August 2021. With this circular, CBDT now announced that Form No. 15CC furnished on or before 30th November 2021;
The Quarterly statement in Form No. 15CC to be furnished by an authorized dealer in respect of remittances made for the quarter ending on 30th September 2021, required to be furnished on or before 15th October 2021 under Rule 37BB of the Rules. CBDT now announced that Form No. 15CC can be furnished on or before 31st December 2021.
Due Date to Upload Form No. 15G/15H
Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June 2021, which was required to be uploaded on or before 31st August 2021, maybe uploaded on or before 30th November 2021.
Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th September 2021, which is required to be uploaded on or before 15th October 2021, maybe uploaded on or before 31st December 2021.
Due date to file Form II SWF
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 30th June 2021 can be made on or before 30th November 2021.
Note:
- Form II SWF is required to be made on or before 31st July 2021 as per Circular No.15 of 2020 dated 22.07.2020,
- The due date extended to 30th September 2021 vide Circular No.15 of 2021 dated 03.08.2021,
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 30th September 2021 may be made on or before 31st December 2021
Note: The earlier due date was 31st October 2021 as per Circular No.15 of 2020 dated 22.07.2020,
Due date to file Form No. 10BBB
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 30th June 2021 can be filed by 30th November 2021.
- The original due date is 31st July 2021 under Rule 2DB of the Rules and the due date was extended to 30th September 2021 vide Circular No. 15 of 2021 dated 03.08.2021.
- 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 30th September 2021, may be made on or before 31st December 2021.
Due date to file Form No.3CEAC
Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for subsection (1) of section 286 of the Act, in Form No.3CEAC, required to be made on or before 30th November 2021 under Rule 10DB of the Rules, may be made on or before 31st December 2021;
Due date to file Form No. 3CEAD
Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for subsection (2) or sub-section (4) of section 286 of the Act, in Form No. 3CEAD, required to be furnished on or before 30th November 2021 under Rule 10DB of the Rules, may be furnished on or before 31st December 2021;
Due date to file Form No. 3CEAE
Intimation on behalf of an international group for the proviso to sub-section (4) of section 286 of the Act in Form No. 3CEAE, required to be made on or before 30th November 2021 under Rule 10DB of the Rules, may be made on or before 31st December 2021.
The gist of Due Dates of Various Income tax forms extended on 29th August 2021 by CBDT Circular 15/2021 is as follows:
| Compliances | Form No. | Old Extended Due Date | New Extended Due Date |
| Application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G | Form No. 10A | 31-08-2021 | 31.03.2022 |
| Application for registration or approval under Section 10(23C), 12A or 80G for which the last date for filing falls on or before 28th February 2022 | Form No. 10AB | – | 31.03.2022 |
| Equalization Levy Statement for FY 2020-21 | Form No. 1 | 31-08-2021 | 31-03-2022 |
| Statement of Quarterly remittances by authorized dealer Qtr ending 30.06.2021 | Form No. 15CC | 31-08-2021 | 30-11-2021 |
| Statement of Quarterly remittances by authorized dealer Qtr ending 30.09.2021 | Form No. 15CC | 15-10-2021 | 31-12-2021 |
| Uploading of the declarations received from recipients in Form No. 15G/15H for Qtr ending 30.06.2021 | Form No. 15G/15H | 15-07-2021 | 30-11-2021 |
| Uploading of the declarations received from recipients in Form No. 15G/15H for Qtr ending 30.09.2021 | Form No. 15G/15H | 15-10-2021 | 31-12-2021 |
| Statement of Income paid or credited by an investment fund to its unit holder for FY 2020-21 | Form No. 64D | 15-07-2021 | 15-09-2021 |
| Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India for the quarter ending 30.06.2021 | Form II | 30-09-2021 | 30-11-2021 |
| Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India for the quarter ending 30.09.2021 | Form II | 31-10-2021 | 31-12-2021 |
| Intimation to be made by a Pension Fund for Qtr ending 30.06.2021 | Form No. 10BBB | 30-09-2021 | 30-11-2021 |
| Intimation to be made by a Pension Fund for Qtr ending 30.09.2021 | Form No. 10BBB | 31-10-2021 | 31-12-2021 |
| Intimation by a constituent entity | Form No.3CEAC | 30-11-2021 | 31-12-2021 |
| Report by a parent entity or an alternate reporting entity or any other constituent entity | Form No. 3CEAD | 30-11-2021 | 31-12-2021 |
| Intimation on behalf of an international group | Form No. 3CEAE | 30-11-2021 | 31-12-2021 |
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