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Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic

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..... s to provide relief to taxpayers in view of the severe pandemic- reg. On consideration of genuine hardship being faced by the taxpayers in making various compliances under the Income-tax Act. 1961 (hereinafter referred to as "the Act") in view of severe pandemic, the Central Board of Direct Taxes, in exercise of its power under Section 119 of the Act, provides relaxation in respect of t .....

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..... ules, as extended to 15th July, 2021 vide Circular No.9 of 2021, may be furnished on or before 31st July, 2021. * 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 15th June, 2021 under Rule 12CB of the Rules, as extended to 30th June, 2021 vide Circular No.9 of 2021, may be furni .....

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..... cquisition, purchase, construction or such other action, by whatever name called, for the purpose of claiming any exemption under the provisions contained in Section 54 to 54GB of the Act, for which the last date of such compliance falls between 1st April, 2021 to 29th September, 2021 (both days inclusive), may be completed on or before 30th September, 2021. * The Quarterly Statement in Form No. .....

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..... H during the quarter ending 30th June, 2021, which is required to be uploaded on or before 15th July, 2021, may be uploaded by 31st August,2021. * Exercising of option under sub-section (1) of Section 245M of the Act in Form No. 34BB, which is required to be exercised on or before 27th June, 2021, may be exercised on or before 31st July, 2021. (Prajna Paramita) Director to the Government of In .....

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