TMI BlogExtension of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... lines related to certain compliances by the Taxpayers under the Income-tax Act 1961 1. In view of severe pandemic, the Central Board of Direct Taxes, in exercise of its powers under Section 119 of the Income-tax Act, 1961 , provides following relaxation in respect of Income-tax compliances by the taxpayers: a) Appeal to Commissioner (Appeals) under Chapter XX of the Income-tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Filing of belated return under sub-section (4) and revised return under sub-section (5) of Section 139 of the Income-tax Act,1961 for Assessment Year 2020-21, which was required to be filed on or before 31 st March 2021, may be filed on or before 31 st May 2021; e) Payment of tax deducted under Section 194-IA , Section 194-IB and Section 194M of the Income-tax Act,1961 and filin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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