{"id":1017,"date":"2021-05-03T07:15:01","date_gmt":"2021-05-03T07:15:01","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=1017"},"modified":"2021-05-03T07:16:17","modified_gmt":"2021-05-03T07:16:17","slug":"extension-of-time-lines-related-to-certain-compliances-by-the-taxpayers-under-the-income-tax-act-1961","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/extension-of-time-lines-related-to-certain-compliances-by-the-taxpayers-under-the-income-tax-act-1961\/","title":{"rendered":"Extension of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961"},"content":{"rendered":"\n<p class=\"has-text-align-right\">New Delhi, Dated 30th April, 2021<\/p>\n\n\n\n<p><strong>Subject: Extension of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961<\/strong><\/p>\n\n\n\n<ol class=\"is-style-none wp-block-list\"><li>1. In view of severe pandemic, the Central Board of Direct Taxes, in exercise of its powers under Section 119 of the Income-tax Act, 1961, provides following relaxation in respect of Income-tax compliances by the taxpayers:<\/li><\/ol>\n\n\n\n<p>a) Appeal to Commissioner (Appeals) under Chapter XX of the Income-tax Act, 1961 for which the last date of filing under that Section is 1&#8243; April 2021 or thereafter, may be filed within the time provided under that Section or by 31&#8243; May 2021 , whichever is later;<\/p>\n\n\n\n<p>b) Objections to Dispute Resolution Panel (DRP) under Section 144C of the Income-tax Act, 1961, for which the last date of filing under that Section is 1&#8243; April 2021 or thereafter, may be filed within the time provided under that Section or by 31&#8243; May 2021 , whichever is later;<\/p>\n\n\n\n<p>c) Income-tax return in response to notice under Section 148 of the Income-tax Act, 1961, for which the last date of filing of return of income under the said notice is 1&#8243; April 2021 or thereafter, may be filed within the time allowed under that notice or by 31&#8243; May 2021, whichever is later;<\/p>\n\n\n\n<p>d) Filing of belated return under sub-section (4) and revised return under sub-section (5) of Section 139 of the Income-tax Act,1961 for Assessment Year 2020-21, which was required to be filed on or before 31 &#8221; March 2021 , may be filed on or before 31&#8243; May 2021 ;<\/p>\n\n\n\n<p>e) Payment of tax deducted under Section 194-IA, Section 194-IB and Section 194M of the Income-tax Act, 1961 and filing of challan-cum-statement for such tax deducted, which are required to be paid and furnished by 30&#8217;h April 2021 under Rule 30 of the Income-tax Rules, 1962, may be paid and furnished on or before 31&#8243; May 2021 ;<\/p>\n\n\n\n<p>f) Statement in Form No. 61, containing particulars of declarations received in Form No.60, which is due to be furnished on or before 30&#8217;h April 2021 , may be furnished on or before 31&#8243; May 2021.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong>(Ravinder Maini)<br>Director to the Government of India.<\/strong><\/p>\n\n\n\n<p><strong>Copy to:<\/strong><br>1. PS to F.M.\/ PS to MoS (F).<br>2. PS to Revenue Secretary.<br>3. Chairman (CBDT)&amp; All Members of CBDT.<br>4. All Pr. CCsIT\/CCs IT\/Pr. DGsIT\/DGsIT.<br>5. All Joint Secretaries\/CslT, CBDT.<br>6. Directors\/Deputy Secretaries\/Under Secretaries of CBDT.<br>7. Web Manager, with a request to place the order on official Income-lax website.<br>8. CIT (M&amp;TP). Official Spokesperson of CBDT with a request to publicize widely.<br>9.  JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.<br>10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.<br>11. All Chambers of Commerce.<br>12. The Guard File.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong>(Ravinder Maini)<br>Director to the Government of India.<\/strong><\/p>\n\n\n\n<p>For full detail click the link below :<\/p>\n\n\n\n<p><a href=\"https:\/\/www.dropbox.com\/s\/kwm17qgx4vj52p0\/circular_no_8_2021%2Cincometax.pdf?dl=0\">https:\/\/www.dropbox.com\/s\/kwm17qgx4vj52p0\/circular_no_8_2021%2Cincometax.pdf?dl=0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>New Delhi, Dated 30th April, 2021 Subject: Extension of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961 1. In view of severe pandemic, the Central Board of Direct Taxes, in exercise of its powers under Section 119 of the Income-tax Act, 1961, provides following relaxation in respect of Income-tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,59],"tags":[75,79],"class_list":["post-1017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulars","category-income-tax-circulars","tag-75","tag-incometax-circular"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1017","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=1017"}],"version-history":[{"count":2,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1017\/revisions"}],"predecessor-version":[{"id":1019,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1017\/revisions\/1019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/347"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=1017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=1017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=1017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}