CBDT Extends Due Date for Filing Income Tax Forms beyond 31st August 2021

Home » Learn » Income Tax » 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

Click here to know more about the Due Date for Filing Income Tax Forms beyond 31st August 2021

Other Related Guides

Form 28A Form 28A - Income Tax Intimation to the Assessing Officer under section 210(5) regarding the notice of demand under section 156 of the Income-tax Act...
Form 3CS Form 3CS - Income Tax Application for notification of a semiconductor wafer fabrication manufacturing unit as specified business under section 35AD ...
Form 29B Form 29B - Income Tax Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company
Form 26AS Form 26AS - Income Tax Form 26AS is an Annual Tax Statement under section 203AA issued by the Income Tax Department. Form 26AS indicates details of T...
Form 36 Form 36 - Income Tax Form of appeal to the Appellate Tribunal

Post by Renu Suresh

Renu is experience content writer specialised in compliances and company rules.