Income tax exemptions and due dates extension via Press Release dt. 25th June 2021
- Amount received by a taxpayer for medical treatment from employer or from any person for treatment of Covid-19 during FY 2019-20 and subsequent years is exempted from income tax.
- Ex-gratia payment received by family members of a person from the employer of such person or from other person on the death of the person on account of Covid-19 during FY 2019-20 and subsequent years is exempt from income tax. The exemption shall be allowed without any limit for the amount received from the employer and the exemption shall be limited to ₹ 10 lakhs in aggregate for the amount received from any other persons.
|
Particulars |
Original due date / Previously Extended Due date |
Extended due date via Press Release dt. 25th June 2021 |
|
Objections
to Dispute Resolution Panel (DRP) under Section 144C of the Income-tax Act,
1961 |
1st June 2021 |
Time provided under that section OR 31st August 2021, Whichever is later |
|
The application
under Section 10(23C), 12AB, 35(1)(ii)/ (iia)/ (iii) and 80G of the Act in
Form No. 10A/ Form No. 10AB for registration/ provisional registration/
intimation/ Approval/ provisional approval of Trusts/ Institutions/ Research
Associations etc. |
30th June 2021 |
31st August 2021 |
|
The compliances
to be made by the taxpayers such as investment, deposit, payment,
acquisition, purchase, construction or such other action, by whatever name
called, for the purpose of claiming any exemption under the provisions
contained in Section 54 to 54GB of
the Act |
the last date falls between 1st April,2021 to 29th September, 2021 (both days inclusive) |
30th September 2021 |
|
The Quarterly
Statement in Form No. 15CC to be furnished by authorized dealer in
respect of remittances made for the quarter ending on 30th June, 2021 |
15th July 2021 |
31st July 2021 |
|
The Equalization Levy Statement in Form No. 1 for the Financial Year
2020- 21 |
30th June 2021 |
31st July 2021 |
|
The Annual Statement required to be furnished
under sub-section (5) of section 9A of the Act by the eligible investment
fund in Form No. 3CEK for the
Financial Year 2020-21 |
29th June 2021 |
31st July 2021 |
|
Uploading of the declarations received from
recipients in Form No. 15G/ 15H
during the quarter ending on 30lh June, 2021 |
15th July 2021 |
31st August 2021 |
|
Exercising of option under sub-section (1) of
Section 245M of the Act in Form No.
34BB |
27th June 2021 |
31st July 2021 |
|
Last date of linkage
of Aadhaar with PAN under section 139AA of the Act |
30th June 2021 |
30th September 2021 |
|
Last date of payment
of amount under Vivad se Vishwas (without additional amount) |
30th June 2021 |
31st August 2021 |
|
Last date of payment
of amount under Vivad se Vishwas (with additional amount) |
|
31st October 2021 |
|
Time Limit for passing assessment order |
30th June 2021 |
30th September 2021 |
|
Time Limit for passing penalty order |
30th June 2021 |
30th September 2021 |
|
Time Limit for processing Equalisation Levy returns |
30th June 2021 |
30th September 2021 |
|
TDS Return
of Q4 of FY 2020-21 |
30th June 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
15th July 2021 |
|
Form 16
for Q4 of FY 2020-21 |
15th July 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
31st July 2021 |
|
The Statement of Income paid or credited by an
investment fund to its unit holder in Form No 64D for Previous Year 2020-21 |
30th June 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
15th July 2021 |
|
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 |
15th July 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
31st July 2021 |
|
ITR (Where Tax Audit is not required) for FY
2020-21 |
30th Sept 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
No Extension |
|
ITR (Where Tax Audit is required) for FY 2020-21 |
30th Nov 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
No Extension |
|
ITR ( in case of Transfer pricing) for FY 2020-21 |
31st Dec 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
No Extension |
|
Tax Audit Report For FY 2020-21 |
31st Oct 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
No Extension |
|
Transfer Pricing Report for FY 2020-21 |
30th Nov 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
No Extension |
|
Belated Return for FY 2020-21 |
31st Jan 2022 extended via Circular
No. 09/2021 dt 20th May 2021 |
No Extension |
|
Statement of Financial Transaction (SFT) for FY
2020-21 |
30th June 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
No Extension |
|
The Statement of Reportable Account for Calendar
Year 2020 |
30th June 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
No Extension |
|
The TDS/TCS Book Adjustment Statement in Form No
24G for the month of May 2021 |
30th June 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
No Extension |
|
The Statement of Deduction of Tax from
contributions paid by the trustees of an approved superannuation fund for the
FY 2020-21 |
30th June 2021 extended via Circular
No. 09/2021 dt 20th May 2021 |
No Extension |
0 Comments