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. | Particulars | Financial Year | Erstwhile Due Date | Extended Due Date |
1 | TDS Return | FY 2020-21 (Q4) | June 30, 2021 | July 30, 2021 |
2 | TDS Certificate in Form No. 16 to be furnished to employees | FY 2020-21 | July 15, 2021 | July 31, 2021 |
3 | Form 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, 2021 | Aug 31, 2021 | |
4 | Form 1 for Equalization Levy Statement | FY 2020-21 | June 30, 2021 | July 31, 2021 |
5 | Declarations in Form No. 15G/15H | FY 2021-22 (Q1) | July 15, 2021 | Aug 31, 2021 |
6 | Compliances 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, 2021 | Sept 30, 2021 | |
7 | Statement of income paid by investment fund to its unit holders (Form 64D) | FY 2020-21 | June 30, 2021 | July 15, 2021 |
8 | Statement of income paid by investment fund to its unit holders (Form 64C) | FY 2020-21 | July 15, 2021 | July 31, 2021 |
9 | Linkage of Aadhaar with PAN | June 30, 2021 | Sept 30, 2021 | |
10 | Payment under Vivad se Vishwas Vishwas(without additional amount) | June 30, 2021 | Aug 31, 2021 | |
11 | Payment under Vivad se Vishwas Vishwas(with additional amount) | Oct 31, 2021 | ||
12 | Time Limit for passing assessment order | June 30, 2021 | Sept 30, 2021 | |
13 | Time Limit for passing penalty order | June 30, 2021 | Sept 30, 2021 | |
14 | Time Limit for processing Equalisation Levy returns | June 30, 2021 | Sept 30, 2021 |
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