Keeping in mind the difficulties being faced by taxpayers in filing various taxes due to Coronavirus pandemic, the Central Board of Direct Taxes (CBDT) has extended the dates for electronically filing of these tax forms.
According to a notification issued by the CBDT, the application for registration or intimation or approval under Section 10(23C), 12A, 35(1) (ii), (iia), (iii) or 80G of the Income Tax Act in Form 10A, which is required to be filed on or before June 30, 2021, and which was earlier extended to August 31, 2021, can now be filed on or before March 31, 2022.
Similarly, the application for registration or approval under Section 10(23C), 12A or 80G of the Income Tax Act in Form 10AB, for which the earlier deadline was February 28, 2022, may now be filed on or before March 31, 2022.
Also the Equalization Levy Statement in Form 1 for 2020-21, for which the due date was extended to August 31, 2021, can now be filed by December 31, 2021.
The uploading of declarations received from recipients in Form 15G and 15H during the quarter ending June 30, 2021, which was earlier required to be uploaded on or before July 15, 2021, and subsequently by August 31, 2021, can now be done on or before November 30, 2021.
The uploading of declarations received from recipients during the quarter ending September 30, 2021, which was earlier needed to be done by October 15, 2021, can now be uploaded on or before December 31, 2021.