CBDT further extends due dates for e filing of various IT Forms

CBDT further extends due dates for e-filing of various Forms under the Income-tax Act/ Rules, vide Circular 15/2021 dt. 03/08/2021. Reportedly, taxpayers and other stakeholders are facing difficulties in e-filing at the portal.

CBDT Income Tax Circular 15/2021 dt. 03/08/2021: CBDT further extends due dates for e-filing of various Forms under the Income-tax Act, 1961

CBDT Press Release dt. 03/08/2021: CBDT further extends due dates for e filing of various Forms under the Income-tax Act, 1961

Quarterly remittances Statement (Form 15CC): Timeline Extended upto 31/08/2021

The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30/06/2021, required to be furnished on or before 15/07/2021 under Rule 37BB of the IT Rules, as extended to 31/07/2021 vide Circular No. 12 of 2021 dt. 25/06/2021, may be filed on or before 31/08/2021;

Annual Equalization Levy Statement FY 2020-21 (Form 1): Timeline Extended upto 31/08/2021

The Equalization Levy Statement in Form No. 1 for the Financial Year 2020-21, which was required to be filed on or before 30/06/2021, as extended to 31/07/2021 vide Circular No. 12 of 2021 dt. 25/06/2021, may be filed on or before 31/08/2021;

Statement of Income Paid to Unitholders by Investment Fund (Form 64D): Timeline Extended upto 15/09/2021

The Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64D for the Previous Year 2020-21, required to be furnished on or before 15/06/2021 under Rule 12CB of the IT Rules, as extended to 15/07/2021 vide Circular No. 12 of 2021 dt. 25/06/2021, may be furnished on or before 15/09/2021;

Statement of Income Paid to Unitholders by Investment Fund (Form 64C): Timeline Extended upto 30/09/2021

The Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64C for the Previous Year 2020-21, required to be furnished on or before 30/06/2021 under Rule 12CB of the IT Rules, as extended to 31/07/2021 vide Circular No. 12 of 2021 dated 25/06/2021, may be furnished on or before 30/09/2021.

Further, considering the non-availability of the utility for e-filing of certain Forms, the CBDT has decided to extend the due dates for electronic filing of such Forms as under:

Quarterly Intimation of Investments made in India by a Pension Fund (Form 10BBB): Timeline Extended upto 30/09/2021

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 30/06/2021, required to be furnished on or before 31/07/2021 under Rule 2DB of the IT Rules, may be furnished on or before 30/09/2021;

Quarterly Intimation of Investments made in India by a Sovereign Wealth Fund (Form II SWF): Timeline Extended upto 30/09/2021

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 30/06/2021, required to be furnished on or before 31/07/2021 as per Circular No. 15 of 2020 dated 22/07/2020, may be furnished on or before 30/09/2021.

CBDT has also clarified that the above forms, e-filed, after the expiry of time limits provided as per Circular No. 12 of 2021 dt. 25/06/2021 or as per the relevant provisions, till date of issuance of said Circular, will stand regularised accordingly.

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