Extensions - Income Tax (Circular No. 8/2021)

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04 May 2021

Extensions - Income Tax (Circular No. 8/2021)

i. Appeal to Commissioner (Appeals) under Chapter XX may be filed within the time provided under that Section or by 31^st May 2021, whichever is later

ii. Objections to Dispute Resolution Panel (DRP) under Section 144C may be filed within the time provided under that Section or by 31^st May 2021, whichever is later

iii. Income-tax return in response to notice under Section 148 may be filed within the time provided under that Section or by 31^st May 2021, whichever is later

iv. ITR for AY 2020-21 may be filed on or before 31^st May 2021

v. Payments of TDS deducted u/s 194IA, 194IB and 194M and filing of challan-cum-statement may be filed on or before 31st May 2021

vi. Statement in Form No. 61 (SFT) may be furnished on or before 31^st May 2021

Note: Point i, ii & iii will be applicable in cases for which the last date of filing under that Section is 1^st April 2021 or thereafter.

From LegalMantra Team