Income Tax filing related relaxations

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CS Divesh Goyalhttp://csdiveshgoyal.in
CS Divesh Goyal is a Fellow member of ICSI, Practicing Company Secretary, and Steering Voice in the Corporate World. He is a Prop. at Goyal Divesh & Associates, Company Secretaries. He is a competent professional having enrich 6 years post qualification experience as Company Secretary with expertise in Corporate Law, FEMA, IBC, SEBI, RBI. He has written more than 600 editorials on Companies Act, 2013 to keep at pace with the latest changes and critically analyse the implications of various provisions of the Companies Act, 2013, Insolvency & Bankruptcy Code, 2016, FEMA, RBI, SEBI etc. He is a vibrant, sought after, and spellbinding speaker and has delivered more than 200 sessions on various aspects of Company Law at ICSI, ICAI, and online platforms. Apart from his passion for his work he also believes in elevating his profession and for that dream
Source Particulars Date of filing Extended to
Circular No. 08/2021 dated 30th April 2021 Appeal to Commissioner under Chapter XX 1st April 2021 or thereafter 31st May 2021
Circular No. 08/2021 dated 30th April 2021 Objections to Dispute Resolution Panel (DRP) under Section 144C 1st April 2021 or thereafter 31st May 2021
Circular No. 08/2021 dated 30th April 2021 Income-tax return in response to notice under Section 148 1st April 2021 or

thereafter

31st May 2021
Circular No. 08/2021 dated 30th April 2021 Filing of belated return and revised return u/s 139 for AY 2020-21 on or before 31st March 2021 31st May 2021
Circular No. 08/2021 dated 30th April 2021 Payment of tax deducted under Section 194-IA, Section 194-IB, and Section 194M and filing of challan-cum-statement by 30th April 2021 31st May 2021
Circular No. 08/2021 dated 30th April 2021 Statement in Form No. 61, containing particulars of declarations received in Form No.60 on or before 30th April 2021 31st May 2021

 

 

Source Particulars Previously extended to Now extended to
Circular No. 05/2021 dated 25th April 2021 Reporting under clause 30C and clause 44 of the Tax Audit Report (Form 3CD) was kept in abeyance 31st March 2021 31st March, 2022
  The timeline to update UDIN of past uploads of audit report and certificates 30th April 2021 30th June, 2021
  Last date to link PAN with Aadhaar 31st March, 2021 30th June, 2021

 

divesh goyal
CS Divesh Goyal

CS Divesh Goyal is a Fellow member of ICSI, Practicing Company Secretary, and Steering Voice in the Corporate World. He is a Prop. at Goyal Divesh & Associates, Company Secretaries. He is a competent professional having enrich 6 years post qualification experience as Company Secretary with expertise in Corporate Law, FEMA, IBC, SEBI, RBI. He has written more than 600 editorials on Companies Act, 2013 to keep at pace with the latest changes and critically analyse the implications of various provisions of the Companies Act, 2013, Insolvency & Bankruptcy Code, 2016, FEMA, RBI, SEBI etc. He is a vibrant, sought after, and spellbinding speaker and has delivered more than 200 sessions on various aspects of Company Law at ICSI, ICAI, and online platforms. Apart from his passion for his work he also believes in elevating his profession and for that dream

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