CBDT extends Due dates of I-Tax E-filing Forms

CBDT deadline for electronic filing of various Forms

Central Board of Direct Taxes extends deadline for electronic filing of various Forms under the Income-tax Act, 1961 :PIB Delhi

The Central Board of Direct Taxes has decided to extend the deadline for electronic filing of certain Forms under the provisions of the I Tax act read with the Income-tax Rules of 1962 (Rules) due to issues identified by taxpayers & other stakeholders.

The below are the additional details:

• Uploading of the declarations received from recipients in Form No. 15G/15H During the quarter ending 30th June, 2021, which was originally needed to be uploaded on or before 15th July, 2021, & subsequently by 31st Aut, 2021, as per Central Board of Direct Taxes Circular No.12 of 2021 dated 25.06.2021, may be uploaded on or before 30th Nov  2021;

 

• In case Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th June, 2021, needed to be made on or before 31st July, 2021as per Central Board of Direct Taxes Circular No.15 of 2020 dated 22.07.2020, as extended to 30th Sept 2021 vide Central Board of Direct Taxes Circular No.15 of 2021 dated 03.08.2021, may be made on or before 30th Nov  2021;

 

• The application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G of the Act in Form No. 10A needed to be filed on or before 30th June, 2021, as extended to 31st Aug 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31st March, 2022;

 

• Application for registration or approval’s under Section 10(23C), 12A or 80G of the Act in Form No.10AB, for which the last deadline for filing falls on or before 28th February, 2022 may be filed on or before 31st March, 2022;

 

• Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th Sept 2021, needed to be made on or before 31st Oct 2021as per Circular No.15 of 2020 dated 22.07.2020, may be made on or before 31st Dec 2021;

 

• Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th Sept 2021, which is needed to be uploaded on or before 15th Oct 2021, may be uploaded on or before 31st Dec 2021;

 

• Equalization Levy Statement in Form No.1 for the Financial Year 2020- 21, which was needed to be filed on or before 30th 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 Dec 2021;

 

• When Intimation on behalf of an international group for the purposes of the proviso to of section 286 (4) of the Act in Form No. 3CEAE, needed to be made on or before 30th Nov 2021under Rule 10DB of the Rules, may be made on or before 31st Dec 2021

 

• QTRLY statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on30th Sept 2021, needed to be furnished on or before 15th Oct 2021 under Rule 37BB of the Rules, may be furnished on or before 31st Dec 2021;

 

• In case 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 30th Sept 2021, needed to be made on or before 31st Oct 2021under Rule 2DB of the Rules, may be made on or before 31st Dec 2021;

 

• 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 section 286(1)of the Act, in Form No.3CEAC, needed to be made on or before 30th Nov 2021under Rule 10DB of the Rules, may be made on or before 31st Dec 2021;

 

• 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 sub-section (4) of section 286 of the Act, in Form No. 3CEAD, needed to be furnished on or before 30th Nov 2021under Rule 10DB of the Rules, may be furnished on or before 31st Dec 2021;

 

• The QTRLY  statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th June, 2021, needed to be furnished on or before 15th July, 2021 under Rule 37BB of the Rules, as extended to 31st August, 2021 vide Central Board of Direct Taxes Circular No.15 of 2021 dated 03.08.2021, may be furnished on or before 30th Nov  2021;

 

• 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 30th June, 2021, Needed to be made on or before 31st July, 2021under Rule 2DB of the Rules, as extended to 30th Sept 2021 vide Central Board of Direct Taxes Circular No. 15 of 2021 dated 03.08.2021, may be made on or before 30th Nov  2021;

Circular No. 16/2021 in F.No.225/49/2021/ITA-II dated 29.08.2021 issued by Central Board Of Direct Taxes.

ITR Return Forms

Sr. No.	ITR Forms	Instruction for Filing ITR Forms	Description
1.	ITR- 1	Instructions for ITR- 1	To be filed by resident individuals having total income up to ? 50 lakhs from following sources : Salary One house property Other sources excluding winning from lotteries and income from horse races Agricultural income up to ? 5,000
2.	ITR- 2	Instructions for ITR-  2	For Individuals and HUFs not having income from profits and gains of business or profession
3.	ITR- 3	Instructions for ITR-  3	To be filed by Individuals and HUFs having income from profits and gains from business or profession
4.	ITR- 4	Instructions for ITR-  4	Individuals, HUFs and Firms (other than LLP) being a resident having total income up to Rs. 50 lakhs and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE
5.	ITR- 5	Instructions for ITR-  5	Firms, LLP, AOPs, BOIs, Artificial juridical Person, Estate of deceased, estate of insolvent, business trust and investment fund.
6.	ITR- 6	Instructions for ITR-  6	Companies other than companies claiming exemption under section 11.
7.	ITR- 7	Instructions for ITR-  7	Persons including companies required to furnish returns under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) or section 139(4E) or section 139(4F)

Income Tax Form 15G & 15H