New Delhi: In a relief for taxpayers, the Central Board of Direct Taxes (CBDT) has extended the due dates for filing of various electronic forms under the Income Tax Act, 1961.
In a statement, the Finance Ministry said that the move comes on the back of difficulties reported by taxpayers and other stakeholders.
“On consideration of difficulties reported by the taxpayers and other stakeholders in electronic filing of certain Forms under the provisions of the Income Tax Act, 1961, read with Income Tax Rules, 1962 (Rules), the Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for electronic filing of such forms,” it said.
The application for registration or intimation or approval under Sections 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G of the Act in Form No 10A required to be filed on or before June 30, 2021, and extended to August 31, may now be filed on or before March 31, 2022.
Further, the application for registration or approval under Sections 10(23C), 12A or 80G of the Act in Form No 10AB, for which the last date for filing falls on or before February 28, 2022, maybe filed on or before March 31, 2022, it said.
“The Equalisation Levy Statement in Form No 1 for the Financial Year 2020- 21, which was required to be filed on or before June 30, 2021, as extended to August 31, 2021, vide Circular No 15 of 2021 dated August 3, 2021, maybe filed on or before December 31, 2021,” said the statement.
Among other relaxations, the Finance Ministry said that uploading of the declarations received from recipients in Form No 15G/15H during the quarter ending June 30, which was originally required to be uploaded on or before July 15, and subsequently by August 31, maybe uploaded on or before November 30.