CBDT extends time limit for certain compliances to Relieve Taxpayers

CBDT vide CIRCULAR NO. 12 OF 2021 DATED 25TH JUNE 2021 has extended time limits of certain compliances to provide relief to taxpayers:
On consideration of genuine hardship being faced by the taxpayers in making various compliances under the Income-tax Act. 1961 (hereinafter referred to as “the Act”) in view of severe pandemic, the Central Board of Direct Taxes, in exercise of its power under Section 119 of the Act, provides relaxation in respect of the following compliances as under :

Sr. No.

Particulars

Original due date

New due date

1.        

Furnishing of TDS Statement for the 4th quarter of the Financial Year 2020-21.

30.06.2021

15.07.2021

2.        

Issue of TDS certificate in form 16 in respect tax deducted from the salary paid during the Financial Year 2020-21.

15.07.2021

31.07.2021

3.        

Filing of Form No. 1 Equalization Levy Statement for FY 2020-21.

30.06.2021

31.07.2021

4.        

Upload the declarations received from recipients in Form No. 15G/15H during the quarter ending June, 2021.

15.07.2021

31.08.2021

5.        

Application in Form No. 10A/10AB for registration/provisional registration/intimation/approval/provisional approval u/s 10(23C), 12AB, 35(1)(ii)/(iia)/(iii) and 80G for Trusts/Institutions/Research Associations.

30.06.2021

31.08.2021

6.        

Linking of Aadhaar number with PAN.

30.06.2021

30.09.2021

7.        

To claim exemptions from capital gain as per section 54 to 54GB, certain compliance like investment, deposit, payment, acquisition, purchase, construction or such other actions.
(The extension has been given in those cases where the due date falls between 01-04-2021 to 29-09-2021).

30.09.2021

8.        

Last date of payment of amount under Vivad se Vishwas (without additional amount)

30.06.2021

31.08.2021

9.        

Last date of payment of amount under Vivad se Vishwas (with additional amount)

31.10.2021