The Central Board of Direct Taxes ( CBDT ) has revised the last date for the electronic filing of several income tax forms beneath the income tax act.
The board, acknowledging hardships reported through the assessee as well as other shareholders in the electronic filing of specific Forms beneath the provisions of the income tax act 1961 read with Income-tax Rules, 1962 (Rules) chose to further prolong the last date for electronic filing of these forms.
The application for enrollment or permission beneath section 10(23c), 12A, 35(1)(ii)/(iia)/(iii) or 80G of the Act in Form No. 10A needed to be furnished on or prior to 30th June 2021, as extended to 31st August 2021 vide Circular No.12 of 2021 dated 25.06.2021, might be furnished on or prior 31st March 2022.
The equalization levy statement in Form no.1 towards the FY 2020-21 that is needed to get furnished on or prior to 30th June 2021 as prolonged to 31st August 2021 vide Circular No.15 of 2021 dated 03.08.2021, might be furnished on or prior to 31st Dec 2021.
An authorized dealer is needed to file the quarterly statement in Form No. 15CC for the payments build for the quarter ending on 30th June 2021, is needed to be filed on or prior to 15th July 2021 beneath rule 37BB of the rules as prolonged to 31st August 2021 vide circular No.15 of 2021 dated 03.08.2021 might be filed on or prior to 30th Nov 2021.
Quarterly statements inside Form No. 15CC to be filed through the authorized dealer towards the payment made for the end of the quarter dated 30th Sept 2021, needed to be filed on or prior to 15th Oct 2021 beneath the rule 37BB might be filed on or prior to 31st Dec 2021.
“Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 2021, which was originally required to be uploaded on or before 15th July, 2021, and subsequently by 31st August, 2021, as per Circular No.12 of 2021 dated 25.06.2021, may be uploaded on or before 30th November, 2021,” the CBDT announced.
The declarations obtained through the recipients in Form No. 15G/15H at the end of the quarter 30th Sept 2021 where it is needed to be uploaded on or prior to 15th Oct 2021 might be uploaded on or prior to 31st Dec 2021.
The notice is to be built through sovereign wealth fund towards the investments build through it in India in Form II SWF towards the end quarter dated 30/06/2021 needed to be built on or prior to 31st July 2021 following the circular No.15 of 2020 on 22.07.2020, as prolonged to 30th Sept 2021 vide Circular No.15 of 2021 on 3/8/2021 might be built on or prior 30th November 2021 notice to be furnished through Sovereign Wealth Fund towards the investments furnished by it in India in Form II SWF ending quarter dated 30th September 2021, is needed to be built on or prior to 31st Oct 2021 according to Circular dated 22.07.2020, might build on or prior to 31st December 2021.
In Form No. 10BBB the intimation is to be made through the pension fund towards every investment towards the quarter ending on 30th June 2021 as needed to get furnished on or prior to 31st July 2021 below rule 2DB of the rules as prolonged to 30th September 2021 vide Circular No. 15 of 2021 dated 03.08.2021, might be filed on or prior to 30th November 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 30th September 2021, required to be made on or before 31st October 2021 under Rule 2DB of the Rules, may be made on or before 31st December 2021,” the CBDT said.
Intimation through the constituent entity, an Indian resident of the international group the parent entity of which it is a non-resident in India towards the intention of sub-section 1 of section 286 of the act in Form No. 3CEAD needed to be furnished on or prior to 30th Nov 2021 beneath rule 10DB of the rules might be built on or prior to 31st Dec 2021.
CBDT also stated that the report from the parent entity or the other reporting entity or any other constituent entity resident in India towards the intention of sub-section(2) or sub-section (4) of section 286 of the Act, in Form No. 3CEAD, needed to be furnished on or prior to 30th November 2021 below Rule 10DB of the Rules, might be filed on or prior to 31st December 2021.
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