Extension of time lines for electronic filing of various Forms under the Income-tax Act, 1961

By | August 29, 2021
(Last Updated On: August 29, 2021)

Dates Extension

Circular No. 16 /2021
F.NO.225/49/2021/1TAI
Government of India
Ministry of Financee
Department of Revenue
Central Board of Direct Taxes
New Delhi, Dated 29t” August, 2021

Subiect: Extension of time lines for electronic filing of various Fomms under the
Income-tax Act, 1961
On consideration of difficulties reported by the taxpayers and other stakehoders in
electronic filing of certain Forms under the provisions of Income-tax Act, 1961 (Act) read with
Income-tax Rules,1962 (Rules), the Central Board of Direct Taxes (CBD), in exercise of its
powers under Section 119 of the Act, extends the due dates for electronic filing of such
Forms as under.

(1) The application for registration or intimation or approval under Section
10(23C), 12A, 35(1i)/(iay(ii) or 80G of the Act in Fom No. 10A required to be
filed on or before 30 June,2021, as extended to 31s August,2021 vide Circular
No.12 of 2021 dated 25.06.2021, may be filed on or before 31 March,2022;
(2) The appication for registration or approval under Section 10(23C), 12A, or
80G of the Act in Form No.10AB, for which the last date for fling falls on or before
28h February,2022 may be filed on or before 31March, 2022;
The Equalization Levy Statement in Fom No.1 for the Financial Year 2020- (3) 21, which was required to be filed on or before 30 June, 2021, as extended to 31st
August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be filed on or
before 31st December, 2021;
(4) The Quarterly statement in Fom No. 15CC to be fumished by authorized
dealer in respect of remittances made for the quarter ending on 30 June, 2021,
required to be furnished on or before 15″ July, 202
as extended to 31s August,2021 vide Circular No.15 of 2021 dated 03.08.2021, may
be furnished on or before 30 November, 2021;

(5) The Quarterly statement in Form No. 15CC to be fumished by authorized
dealer in respect of remittances made for the quarter ending on 30 September,
2021, required to be furnished on or before 15″ October, 2021 under Rule 37BB of
the Rules, may be furnished on or before 31s December, 2021;
(6) Uploading of the declarations received from recipients in Fom No. 15G/15H
during the quarter ending 30 June, 2021, which was originally required to be
uploaded on or before 15 July,2021, and subsequently by 31 August,2021, as per
Circular No.12 of 2021 dated 25.06.2021, may be uploaded on or before 30
November, 2021;

(7) Uploading of the declarations received from recipients in Form No. 15G/15H
during the quarter ending 30th September, 2021, which is required to be uploaded
on or before 15th October,2021, may be uploaded on or before 31st December,2021:
(8) Intimation to be made by Sovereign Wealth Fund in respect of investments
made by it in India in Form lI SWF for the quarter ending on 30th June,2021,
required to be made on or before 31st July,2021 as per Circular No.15 of 2020 dated
22.07.2020, as extended to 30″h September, 2021 vide Circular No. 15 of 2021 dated
03.08.2021, may be made on or before 30th November, 2021;

(9) Intimation to be made by Sovereign Wealth Fund in respect of investments
made by it in India in Form lI SWF for the quarter ending on 30th September,2021,
required to be made on or before 31 October, 2021 as per Circular No.15 of 2020
dated 22.07.2020, may be made on or before 31st December, 2021

(10) made by it in India in Form No. 108BB for the quarter ending on 30th June,2021,
required to be made on or before 31 July,2021 under Rule 2DB of the Rules, as
extended to 30h September, 2021 vide Circular No. 15 of 2021 dated 03.08.2021, may
be made on or before 30h November, 20021:

(11)  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 30
September, 2021. required to be made on or before 31 October,2021 under Rule
2DB of the Rules, may be made on or before 31* December, 2021;
(12) Intimation by a constituent entity, resident in India, of an international  group, the parent entity of which is not resident in India, for the purposes of sub
section (1) of section 286 of the Act, in Form No.3CEAC, required to be made on or
before 30h November,2021 under Rule 10DB of the Rules, may be made on or before
31s December,2021;

(13) Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or subsection (4) of section 286 of the Act, in Form No. 3CEAD, required to be furnished on or before 30h November,2021 under Rule 10DB of the Rules, may be furnished on
or before 31st December,2021;
(14) Intimation on behalf of an international group for the purposes of the  proviso to sub-section (4) of section 286 of the Act in Form No. 3CEAE, required
to be made on or before 30th November,2021 under Rule 10DB of the Rules, may be
made on or before 31st December,2021.

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