Jun 272021
Based on PRESS RELEASE, DATED 1-5-2021
In view of the adverse circumstances arising due to the severe Covid-19 pandemic and also in view of the several requests received from taxpayers, tax consultants & other stakeholders from across the country, requesting that various compliance dates may be relaxed, the Government has extended certain timelines on 1st May 2021:
| Action to be taken under the income tax act | Existing deadline | Revised deadline |
| Payment of tax deducted under section 194-IA, i.e., TDS on purchase of immovable property | 30th April 2021 | on or before 31st May 2021 |
| Payment of tax deducted under section 194-IB, i.e., tax deducted at source on payment of rent | 30th April 2021 | on or before 31st May 2021 |
| Payment of tax deducted under section 194-M – regarding tax deduction at source from any money paid by an individual or HUF to a resident contractor when the services are provided for personal use | 30th April 2021 | on or before 31st May 2021 |
| Filing of challan-cum-statement for TDS deducted u/s 194-IA | 30th April 2021 | on or before 31st May 2021 |
| Filing of challan-cum-statement for TDS deducted u/s 194-IB | 30th April 2021 | on or before 31st May 2021 |
| Filing of challan-cum-statement for TDS deducted u/s 194-M | 30th April 2021 | on or before 31st May 2021 |
| Statement in Form No. 61, containing particulars of declarations received in Form No. 60 | on or before 30th April 2021 | on or before 31st May 2021 |
| Revised return for Assessment Year 2020-21 | on or before 31st March 2021 | on or before 31st May 2021 |
| Belated return for Assessment Year 2020-21 | on or before 31st March 2021 | on or before 31st May 2021 |
| Income-tax return in response to notice under section 148 | 1st April 2021 or thereafter | Time allowed under that notice or by 31st May 2021, whichever is later |
| Appeal to Commissioner (Appeals) | 1st April 2021 or thereafter | Last date as provided under respective section or 31st May 2021, whichever is later |
| Objections to Dispute Resolution Panel (DRP) under section 144C | 1st April 2021 or thereafter | Last date as provided under respective section or 31st May 2021, whichever is later |
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