CBDT vide circular No. 15/2021 dated 03.08.2021 Extended time lines for electronic filing of various Forms under the Income-tax Act, 1961 in view of difficulties reported by the taxpayers and other stakeholders in electronic filing of certain Forms and considering the non-availability of the utility for e-filing of certain Forms. Forms for which dates been extended are Form No. 15CC, Equalization Levy Statement in Form No.1, Form No. 64D, Form No. 64C, Form No. 10BBB and Form II SWF.
Income Tax Due Date extension Table as per CBDT circular No. 15/2021 dated 03.08.2021
| Sl. | Nature of Extension | Provisions of IT Act 1961 | Due Date | Extended Due Date by Circular No. 12 of 2021 dated 25.06.2021 | Extended Due Date by Circular No. 15/2021- Dated: 3rd August, 2021 |
| 1 | The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th June, 2021 | Rule 37BB of the Rules | 15.07.2021 | 31.07.2021 | 31.08.2021 |
| 2 | The Equalization Levy Statement in Form No.1 for the Financial Year 2020- 21 | 30.06.2021 | 31.07.2021 | 31.08.2021 | |
| 3 | The Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64D for the Previous Year 2020-21 | Rule 12CB of the Rules | 15.06.2021 | 15.07.2021 | 15.09.2021 |
| 4 | The Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64C for the Previous Year 2020-21 | Rule 12CB of the Rules | 30.06.2021 | 31.07.2021 | 30.09.2021 |
| 5 | 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 | Rule 2DB of the Rules | 31.07.2021 | NA | 30.09.2021 |
| 6 | 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 | 31.07.2021 | NA | 30.09.2021 |
- Clarifications by CBDT:
It is also clarified that the above said forms, e-filed, after the expiry of time limits provided as per Circular No.12 of 2021 dated 25.06.2021 or as per the relevant provisions, till date, will stand regularized accordingly.
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.
