Relief Measure: Extension of Due Dates for Tax Compliances in India

Indian Ministry of Finance has further extended the due dates for various tax compliances.

In view of the impact of the Covid-19 pandemic, the Indian Ministry of Finance has further extended the due dates for various tax compliances including the due date of filing of the Statement of Deduction of Tax for the last quarter of the Financial Year 2020-21, issue of Certificate of Tax Deducted at Source in Form No.16, filing of an application for revalidation of tax exemptions by charitable organizations and filing of Equalization Levy Statement in Form No. 1 for the Financial Year 2020-21, etc.

The summary of the said extensions is given below for your quick reference.

Sl. No.ParticularsFinancial YearErstwhile Due DateExtended Due Date
1TDS ReturnFY 2020-21 (Q4)June 30, 2021July 30, 2021
2TDS Certificate in Form No. 16 to be furnished to employeesFY 2020-21July 15, 2021July 31, 2021
3Form 10A/Form 10AB for registration/renewal of Trusts/ Institutions/ Research Associations etc. under section 80G, 10(23C), 12AB, 35(1)(ii)/(iia)/(iii)June 30, 2021Aug 31, 2021
4Form 1 for Equalization Levy StatementFY 2020-21June 30, 2021July 31, 2021
5Declarations in Form No. 15G/15HFY 2021-22 (Q1)July 15, 2021Aug 31, 2021
6Compliances by the taxpayers such as investment, deposit, payment, acquisition, purchase, construction for the purpose of claiming any exemption under the provisions contained in Section 54 to 54GB.Between April 1 – Sept 29, 2021Sept 30, 2021
7Statement of income paid by investment fund to its unit holders (Form 64D)FY 2020-21June 30, 2021July 15, 2021
8Statement of income paid by investment fund to its unit holders (Form 64C)FY 2020-21July 15, 2021July 31, 2021
9Linkage of Aadhaar with PANJune 30, 2021Sept 30, 2021
10Payment under Vivad se Vishwas Vishwas(without additional amount)June 30, 2021Aug 31, 2021
11Payment under Vivad se Vishwas Vishwas(with additional amount)Oct 31, 2021
12Time Limit for passing assessment orderJune 30, 2021Sept 30, 2021
13Time Limit for passing penalty orderJune 30, 2021Sept 30, 2021
14Time Limit for processing Equalisation Levy returnsJune 30, 2021Sept 30, 2021

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