Due dates for taxpayer’s compliance extended; belated/revised ITR for AY 2020-21 can be filed by 31-05-2021
| Circular No. 08/2021, dated 30-04-2021 |
| The Central Board of Direct Taxes (CBDT) has granted relief to taxpayer by extending due dates of certain compliances under the Income-tax Act. In view of severe pandemic, the board has provided that due date for completion of following Income-tax compliances by the taxpayers shall be 31-05-2021: |
| 1) Filing of appeal to CIT(Appeals). However, if the last date allowed by section 249 for filing of appeal before CIT(A) falls beyond 31-05-2021 then such later date shall be taken into consideration. |
| 2) Filing of objections to Dispute Resolution Panel (DRP) under section 144C. However, if the last date allowed by section 144C for filing of objections falls beyond 31-05-2021 then such later date shall be taken into consideration. |
| 3) Filing of return of income in response to reassessment notice under section 148. However, if the due date allowed for filing of return by section 148 notice falls beyond 31-05-2021 then such later date shall be taken into consideration. |
| 4) Filing of belated or revised return of income for Assessment Year 2020-21 |
| 5) Furnishing of challan-cum-statement for tax deducted during the month of March, 2021: |
| a) Section 194-IA |
| b) Section 194-IB |
| c) Section 194M |
| 6) Filing of declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2020 to March 31, 2021 |
