CBDT *further extends various timelines* *EXEMPTION (A welcome move)* _*in case of death due to COVID and money received as relief in FY ...
CBDT *further extends various timelines*
*EXEMPTION (A welcome move)*
_*in case of death due to COVID and money received as relief in FY 2019-20 and onwards:*_
- From Employer - 100% exempt
- From other persons - exempt upto Rs. 10 Lacs
*EXTENSIONS*
*1.* Application u/s 10(23C), 12AB, 35(1) & 80G in Form No. 10A / Form No.10AB - 31st August, 2021.
*2.* Investment, deposit, payment, acquisition, purchase, construction etc., for claiming any exemption u/ss 54 to 54GB falling between 1st April, 2021 to 29th September, 2021 - 30th September, 2021.
*3.* TDS Return for 4th quarter of FY 2020-21 - 15th July, 2021.
*4.* Certificate of TDS in Form No.16 for FY 2020-21 - 31st July, 2021.
*5.* Uploading Form No. 15G/15H for 1st quarter of FY 2021-22 - 31st August,2021.
*6.* Linkage of Aadhaar with PAN - 30th September, 2021.
*7.* Last date of payment of amount under VSVS (without additional amount) - 31st August, 2021.
*8.* Last date of payment of amount under VSVS (with additional amount) - 31st October, 2021.
*9.* Time Limit for passing assessment order which was earlier extended to 30th June, 2021 - 30th September, 2021.
*10.* Time Limit for passing penalty order which was earlier extended to 30th June - 30th September, 2021.
*11.* Objections to DRP & AO u/s 144C where last date of filing is 1st June, 2021 or thereafter - 31st August, 2021.
*12.* Statement of Income paid / credited in Form No. 64D for FY 2020-21 - 15th July, 2021.
*13.* Statement of Income paid or credited in Form No. 64C for FY 2020-21 - 31st July, 2021.
*14.* Quarterly Statement in Form No. 15CC for 1st quarter of FY 2021-22 - 31st July, 2021.
*15.* Equalization Levy Statement in Form No. 1 for FY 2020-21 - 31st July, 2021.
*16.* Annual Statement u/s 9A(5) in Form No. 3CEK for FY 2020-21 - 31st July, 2021.
*17*. Option to withdraw pending application (before erstwhile IT Settlement Commission) in Form No. 34BB - 31st July, 2021.
*18*. Time Limit for processing Equalisation Levy returns - 30th September, 2021.
COMMENTS