CBDT further extends due dates for electronic filing of various Forms under the Income-tax Act

New Delhi: 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), Central Board of Direct Taxes (CBDT) today decided to further extend the due dates for electronic filing of such Forms.

The details are as under:

1. The Quarterly statement in Form No. 15CC to be furnished by authorised dealer in respect of remittances made for the quarter ending on 30^th June, 2021, required to be furnished on or before 15^th July, 2021 under Rule 37BB of the Rules, as extended to 31^st July, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31^st August, 2021;
2. The Equalization Levy Statement in Form No.1 for the Financial Year 2020- 21, which was required to be filed on or before 30^th June, 2021, as extended to 31^st July, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31^st August, 2021;
3. The Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64D for the Previous Year 2020-21, required to be furnished on or before 15^th June, 2021 under Rule 12CB of the Rules, as extended to 15^th July, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be furnished on or before 15^th September, 2021;
4. The Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64C for the Previous Year 2020-21, required to be furnished on or before 30^th June, 2021 under Rule 12CB of the Rules, as extended to 31^st July, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be furnished on or before 30^th September, 2021.

Further, considering the non-availability of the utility for e-filing of certain Forms, the CBDT has decided to extend the due dates for electronic filing of such Forms as under:

1. 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 30^th June,2021, required to be furnished on or before 31^st July,2021 under Rule 2DB of the Rules, may be furnished on or before 30^th September, 2021;
2. 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 30^th June, 2021, required to be furnished on or before 31^st July, 2021 as per Circular No.15 of 2020 dated 22.07.2020, may be furnished on or before 30^th September, 2021.

The CBDT also clarified that the above forms, e-filed, after the expiry of time limits provided as per the relevant provisions will stand regularised accordingly.

– global bihari bureau