Circular No. 9 of 2021 – dt 20th May 2021
Due dates of following compliances have been extended by the Central Board of Direct Taxes (CBDT) to provide relief to taxpayers in view of the severe pandemic.
CBDT in exercise of powers U/s 119 of the Income Tax Act 1961 provides relaxation in respect of following compliances.
| Sl | Nature of Compliance | Original Due Date | Extended Due Date |
| 1 | The Statement of Financial Transactions (SFT) – Rule 114E | 31st May 2021 | On or before 30th June 2021 |
| 2 | The statement of Reportable Account for the financial year 2020 – Rule 114G | 31st May 2021 | On or before 30th June 2021 |
| 3 | The Statement of Deduction of Tax – for Quarter 4 of FY 2020-21 – e-TDS returns – Rule 31A | 31st May 2021 | On or before 30th June 2021 |
| 4 | Issue of Form 16 – to employees in case of Salary income – Rule 31 | 15th June 2021 | On or before 15th July 2021 |
| 5 | TDS/TCS Book adjustment statement in Form No.24G for the month of May 2021 – Rule 30 & 37CA | 15th June 2021 | On or before 30th June 2021 |
| 6 | The statement of deductions of Tax from contributions paid by trustees of an approved superannuation fund for the FY 2020-21 – Rule 33 | 31st May 2021 | On or before 30th June 2021 |
| 7 | The statement of Income Paid or Credited by an Investment fund to its Unit holder in Form No.64D for FY 2020-21 – Rule 12CB | 15th June 2021 | On or before 30th June 2021 |
| 8 | The statement of Income Paid or Credited by an Investment fund to its Unit holder in Form No.64C for FY 2020-21 – Rule 12CB | 30th June 2021 | On or before 15th July 2021 |
| 9* | Due date of furnishing return of Income for the AY 2021-22 – (Non-Audit Cases) | 31st July 2021 | 30th September 2021 |
| 10 | Due date of furnishing of Report of Audit for the AY 2021-22 –Tax Audit | 30th September 2021 | 31st October 2021 |
| 11 | Due date of furnishing of Report of an Accountant – U/s 92E – Transfer Pricing Report | 31st October 2021 | 30th November 2021 |
| 12* | Due date of furnishing return of Income for the AY 2021-22 – Audit Cases | 31st October 2021 | 30th November 2021 |
| 13* | Due date of furnishing return of Income for the AY 2021-22 – Transfer Pricing Cases | 30th November 2021 | 31st December 2021 |
| 14 | Due date of furnishing of Belated / revised return of Income for the AY 2021-22 – U/s 139(4) / (5) – cases | 31st December 2021 | 31st January 2022 |
Clarification 1 – *if the Tax payment is exceeding Rs.1 lakh then Interest U/s 234A will be applicable. Hence, the extension of due date is not applicable as far as payment of taxes if the tax liability is more than Rs.1 lakh.
Clarification 2 – in case of Resident Individual – if the tax payable u/s 140A is paid on or before original due date (i.e., 31st July 2021) then the taxes paid will be deemed as Advance tax for the AY 2021-22.
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