CBDT Extends Due Dates for Electronic
Filing of various Forms under the Income-Tax Act, 1961
<CBDT Circular No. 16/2021 dated
29.08.2021>
On consideration of difficulties reported by the
taxpayers and other stakeholders in electronic filing of certain Forms under the
provisions of the Income-tax Act,1961 read with Income-tax Rules,1962 (Rules), Central
Board of Direct Taxes (CBDT) has decided to further extend the due dates for electronic
filing of such Forms. The further details are as under:
1.
The application for registration
or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G of the Act in Form No. 10A
required to be filed on or before 30th June, 2021, as extended
to 31st August, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may
be filed on or before 31st March, 2022;
2.
The application for registration
or approval under Section 10(23C), 12A
or 80G of the Act in Form No.10AB, for which the last date for filing
falls on or before 28th February, 2022 may be filed on or before
31st March, 2022;
3.
The Equalization Levy Statement
in Form No.1 for the Financial Year 2020- 21, which was
required to be filed on or before 30th June, 2021, as extended
to 31st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may
be filed on or before 31st December, 2021;
4.
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,
required to be furnished on or before 15th July, 2021 under Rule 37BB
of the Rules, as extended to 31st August, 2021 vide Circular No.15 of
2021 dated 03.08.2021, may be furnished on or before 30th November,
2021;
5.
The Quarterly statement in Form
No. 15CC to be furnished by authorized dealer in respect
of remittances made for the quarter ending on 30th September,
2021, required to be furnished on or before 15th October, 2021 under
Rule 37BB of the Rules, may be furnished on or before 31st
December, 2021;
6.
Uploading of the declarations
received from recipients in Form No. 15G/15H during
the quarter ending 30th June, 2021, which was originally required
to be uploaded on or before 15th July, 2021, and subsequently
by 31st August, 2021, as per Circular No.12 of 2021 dated 25.06.2021,
may be uploaded on or before 30th November, 2021;
7.
Uploading of the declarations
received from recipients in Form No. 15G/15H during
the quarter ending 30th September, 2021, which is required
to be uploaded on or before 15th October, 2021, may be uploaded
on or before 31st December, 2021;
8.
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, required to be made on or before 31st
July, 2021 as per Circular No.15 of 2020 dated 22.07.2020, as extended to 30th
September, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be made on or
before 30th November, 2021;
9.
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 September, 2021, required to be made on or before 31st
October, 2021 as per Circular No.15 of 2020 dated 22.07.2020, may be made on
or before 31st December, 2021;
10. 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, required to be made on or before 31st
July, 2021 under Rule 2DB of the Rules, as extended to 30th
September, 2021 vide Circular No. 15 of 2021 dated 03.08.2021, may be made on or
before 30th November, 2021;
11. 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 September, 2021, required to be made on or before 31st
October, 2021 under Rule 2DB of the Rules, may be made on or before 31st
December, 2021;
12. Intimation by a constituent entity, resident in India, of an international
group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the
Act, in Form No.3CEAC, required to be made on or before 30th
November, 2021 under Rule 10DB of the Rules, may be made on or before
31st December, 2021;
13. Report by a parent entity or an alternate reporting entity or any other
constituent entity, resident in India, for the purposes of sub-section
(2) or sub-section (4) of section 286 of the Act, in Form No. 3CEAD,
required to be furnished on or before 30th November, 2021 under
Rule 10DB of the Rules, may be furnished on or before 31st December,
2021;
14. Intimation on behalf of an international group for the purposes of
the proviso to sub-section (4) of section 286 of the Act
in Form No. 3CEAE, required to be made
on or before 30th November, 2021 under Rule 10DB of the
Rules, may be made on or before 31st
December, 2021.
CBDT Circular No. 16/2021 in F.No.225/49/2021/ITA-II dated 29.08.2021
issued. The said Circular will be available on www.incometaxindia.gov.in.