CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961.

The Central Board of Direct Taxes on 3rd August 2021 has extended the due dates for electronic filing of various forms under the Income-tax Act, 1961 considering the difficulties reported by the taxpayers and other stakeholders.

The deadline for electronic filing has been extended for the following forms:

  • The quarterly statement in form number 15CC to be furnished by authorised dealer in respect of remittances made for the quarter ending June 30, 2021, required to be furnished on or before July 15, 2021, has been extended further to on or before August 31, 2021.
  • The equalization levy statement in form No.1 for the Financial Year 2020-21, which was required to be filed on or before June 30, 2021, has been further extended to August 31, 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 June 15, may be furnished on or before September 15, 2021.
  • The statement of income paid or credited by an investment fund to its unit holder in form number 64C for the year 2020-21, required to be furnished on or before June 30 under Rule 12CB of the Rules, may be furnished on or before September 30, 2021.

Further CBDT has also extended the deadline for filing of certain other forms considering the non-availability of the utility for e-filing of certain forms, such as:

  • Intimation to be made by a pension fund in respect of each investment made by it in India in form number 10BBB for the quarter ending June 30, 2021, required to be furnished on or before July 31, 2021, under Rule 2DB of the Rules, may now be furnished on or before September 30, 2021.
  • Intimation to be made by a sovereign wealth fund in respect of investments made by it in India in form II SWF for the quarter ending June 30, 2021, required to be furnished on or before July 31, 2021, may now be furnished on or before September 30, 2021.

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