CBDT PRESS RELEASE DATED 20-05-2021, DUE DATES EXTENDED FOR ITR FILING OF AY 2021-22

Click here to download Press Release : CBDT Press Release Dated 20-05-21

Government of India
Department of Revenue
Ministry of Finance
Central Board of Direct Taxes
New Delhi, 20th May, 2021

PRESS RELEASE

Government extends certain timelines in light of severe pandemic.

The Central Government, in continuation of its commitment to address the hardship being faced by various stakeholders on account of the severe Covid-19 pandemic, has, on consideration of representations received from various stakeholders, decided to extend timelines for compliances under the Income-tax Act, 1961 (hereinafter referred to as “the Act”) in the following cases, as under:

(i) The Statement of Financial Transactions(SFT) for the Financial Year 2020-21, required to be furnished on or before 31st May, 2021 under Rule 114E of the Income-tax Rules, 1962 (hereinafter referred to as “the Rules”) and various notifications issued thereunder, may be furnished on or before 30th June, 2021;

मतलब कि AY 2021-22 के लिये SFT फाइल करने का Due Date 30 जून 2021 कर दिया गया हैI

(ii) The Statement of Reportable Account for the calendar year 2020, required to be furnished on or before 31st May, 2021 under Rule 114G of the Rules, may be furnished on or before 30th June, 2021;

मतलब कि AY 2021-22 के लिये Statement of Reportable Account फाइल करने का Due Date 30 जून 2021 कर दिया गया हैI

(iii) The Statement of Deduction of Tax for the last quarter of the Financial Year 2020-21, required to be furnished on or before 31st May, 2021 under Rule 31A of the Rules, may be furnished on or before 30th June, 2021;

मतलब कि FY 2020-21 के Fourth Quarter (Q4) TDS Return को फाइल करने का Due Date 30 जून 2021 कर दिया गया हैI

(iv) The Certificate of Tax Deducted at Source in Form No 16, required to be furnished to the employee by 15th June, 2021 under Rule 31 of the Rules, may be furnished on or before 15th July, 2021;

मतलब कि FY 2020-21 के Form-16 (TDS Certificate) को Furnish करने का Due Date 15 जुलाई 2021 कर दिया गया हैI

(v) The TDS/TCS Book Adjustment Statement in Form No 24G for the month of May 2021, required to be furnished on or before 15th June, 2021 under Rule 30 and Rule 37CA of the Rules, may be furnished on or before 30th June, 2021;

May 2021 के Form-24G को Furnish करने का Last Date 30 जून 2021 कर दिया गया हैI

(vi) The Statement of Deduction of Tax from contributions paid by the trustees of an approved superannuation fund for the Financial Year 2020-21, required to be sent on or before 31st May, 2021 under Rule 33 of the Rules, may be sent on or before 30th June, 2021;

(vii) 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 15th June, 2021 under Rule 12CB of the Rules, may be furnished on or before 30th June, 2021;

(viii) 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 30th June, 2021 under Rule 12CB of the Rules, may be furnished on or before 15th July, 2021;

(ix) The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 31st July, 2021 under sub-section (1) of section 139 of the Act, is extended to 30th September, 2021;

मतलब कि वैसे Income Tax Returns जिनका AY 2021-22 के लिये Due Date 31 जुलाई 2021 था, अब उनका Due Date 30 सितंबर 2021 कर दिया गया हैI

मतलब कि वैसे Individuals, NRI, BOI, AOP, AJP या Partnership Firms जिनका Audit नहीं होना है (मतलब Audit की सीमा से बाहर है), उनके लिये AY 2021-22 के ITR Filing का Due Date : 30 सितंबर 2021 कर दिया गया हैI

(x) The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21, which is 30th September, 2021, is extended to 31st October, 2021;

मतलब कि AY 2021-22 के लिये Tax Audit Report के Filing के Due Date को 31 अक्टूबर 2021 कर दिया गया हैI

(xi) The due date of furnishing Report from an Accountant by persons entering into international transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2020-21,which is 31st October, 2021, is extended to 30th November, 2021;

(xii) The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 31st October, 2021 under sub-section (1) of section 139 of the Act, is extended to 30th November, 2021;

मतलब कि वैसे Income Tax Returns जिनका AY 2021-22 के लिये Due Date 31 अक्टूबर 2021 था, अब उनका Due Date 30 नवंबर 2021 कर दिया गया हैI

मतलब कि वैसे Taxpayers जिनका Audit होना है (मतलब Audit की सीमा में है), उनके लिये AY 2021-22 के ITR Filing का Due Date : 30 नवंबर 2021 कर दिया गया हैI

(xiii) The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 30th November, 2021 under sub-section (1) of section 139 of the Act, is extended to 31st December, 2021;

मतलब कि वैसे Income Tax Returns जिनका AY 2021-22 के लिये Due Date 30 नवंबर 2021 था, अब उनका Due Date 31 दिसम्बर 2021 कर दिया गया हैI

मतलब कि Transfer Pricing वाले Case में जिनका ITR File होना है, उनके लिये AY 2021-22 के ITR Filing का Due Date : 31 दिसम्बर 2021 कर दिया गया हैI

(xiv) The due date of furnishing of belated/revised Return of Income for the Assessment Year 2021-22, which is 31st December, 2021 under sub-section (4)/sub-section (5) of section 139 of the Act, is extended to 31st January, 2022.

मतलब कि AY 2021-22 के Belated Return/Revised Return का Due Date : 31 जनवरी 2022 कर दिया गया हैI

It is clarified that the extension of the dates as referred to in clauses (ix), (xii) and (xiii) above shall not apply to Explanation 1 to section 234A of the Act, in cases where the amount of tax on the total income as reduced by the amount as specified in clauses (i) to (vi) of sub-section (1) of that section exceeds rupees one lakh. Further, in case of an individual resident in India referred to in sub-section (2) of section 207 of the Act, the tax paid by him under section 140A of the Act within the due date (without extension ) provided in that Act, shall be deemed to be the advance tax.

मतलब कि Sec-234A का Interest आपको Actual Due Date से ही देना होगा अगर आपका Net Tax Payable (Tax-TDS) रु 1 लाख से ज्यादा है I

CBDT Circular No.9/2021 in F.No.225/49/2021/ITA-II dated 20.05.2021 issued.
The said Circular is available on www.incometaxindia.gov.in.

(Surabhi Ahluwalia)
Commissioner of Income Tax
(Media & Technical Policy)
Official Spokesperson, CBDT

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