CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961 including due date for trust re-registration

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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 30^th June, 2021, as extended to 31^st August, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31^st 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 28^th February, 2022 may be filed on or before 31^st 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 30^th June, 2021, as extended to 31^st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be filed on or before 31^st 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 30^th June, 2021, required to be furnished on or before 15^th July, 2021 under Rule 37BB of the Rules, as extended to 31^st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be furnished on or before 30^th 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 30^th September, 2021, required to be furnished on or before 15^th October, 2021 under Rule 37BB of the Rules, may be furnished on or before 31^st December, 2021;
6. Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30^th June, 2021, which was originally required to be uploaded on or before 15^th July, 2021, and subsequently by 31^st August, 2021, as per Circular No.12 of 2021 dated 25.06.2021, may be uploaded on or before 30^th November, 2021;
7. Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30^th September, 2021, which is required to be uploaded on or before 15^th October, 2021, may be uploaded on or before 31^st 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 30^th June, 2021, required to be made on or before 31^st July, 2021 as per Circular No.15 of 2020 dated 22.07.2020, as extended to 30^th September, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be made on or before 30^th 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 30^th September, 2021, required to be made on or before 31^st October, 2021 as per Circular No.15 of 2020 dated 22.07.2020, may be made on or before 31^st 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 30^th June, 2021, required to be made on or before 31^st July, 2021 under Rule 2DB of the Rules, as extended to 30^th September, 2021 vide Circular No. 15 of 2021 dated 03.08.2021, may be made on or before 30^th 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 30^th September, 2021, required to be made on or before 31^st October, 2021 under Rule 2DB of the Rules, may be made on or before 31^st 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 30^th November, 2021 under Rule 10DB of the Rules, may be made on or before 31^st 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 30^th November, 2021 under Rule 10DB of the Rules, may be furnished on or before 31^st 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 30^th November, 2021 under Rule 10DB of the Rules, may be made on or before 31^st December, 2021.

To download circular CLICK HERE.

To read about earlier relaxation of deadline provided by Income tax department from online filing of various forms CLICK HERE.

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