In view of the adverse circumstances arising due to the severe Covid-19 pandemic, the CBDT in exercise of its power under section 119 of the Income Tax Act, 1961 provided relaxation in respect of the following compliances:
| Particulars | Extended Due Date |
| The Statement of Financial Transaction (SFT) for FY 2020-21 | 30th June, 2021 |
| The Statement of Reportable Account for the CY 2020 | 30th June, 2021 |
| TDS Return – Q4 of FY 2020-21 (26Q & 24Q) | 30th June, 2021 |
| The Certificate of TDS in Form No. 16 – Q4 of FY 2020-21 | 15th July, 2021 |
| TDS/TCS Book Adjustment Statement in Form No. 24G for the Month on May 2021 | 30th June, 2021 |
| TDS Return by trustee of an Approved Superannuation Fund for FY 2020-21 | 30th June, 2021 |
| Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64D for the FY 2020-21 | 30th June, 2021 |
| Statement of Income paid or credited by an investment fund to its unit holder in Form No. 64C for the FY 2020-21 | 15th July, 2021 |
| Return of Income for AY 2021-22 (original due date – 31st July, 2021 u/s. 139(1)) | 30th September, 2021 |
| Tax Audit Filing Due Date for FY 2020-21 | 31st October, 2021 |
| Audit Report of person who entered into International Transaction or Specified Domestic Transactions u/s. 92E for FY 2020-21 | 30th November, 2021 |
| Return of Income for AY 2021-22 (original due date – 31st October, 2021 u/s. 139(1)) | 30th November, 2021 |
| Return of Income for AY 2021-22 (original due date – 30th November, 2021 u/s. 139(1)) | 31st December, 2021 |
| Revised or Belated Return of Income for AY 2021-22 u/s. 139(5) and 139(4) respectively (original due date – 31st December, 2021) | 31st January, 2022 |
The said circular is available on www.incometaxindia.gov.in
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