Annual General Meeting – Extension of Time Limit

Government of India
Ministry of Corporate Affairs
Office of the Director General of Corporate Affairs
CL-II-03/252/2021-0/o DGCoA-MCA

Kota House Annexe,
1, Shahjahan Road,
New Delhi-110011.

Dated 23.09.2021

OFFICE MEMORANDUM

Subject: Extension of time for holding of Annual General Meeting (AGM) for the Financial year ended on 31.03.2021

1. The Central Government has received representations seeking extension of time for holding Annual General Meeting (AGM) for the financial year 2020-21 ending on 31st March 2021 citing many difficulties faced due to second wave of Covid-19 and consequent lockdowns etc.

2. Accordingly, it has been decided to advise the Registrar of Companies (RoCs) to accord approval for extension of time for a period of two Months beyond the due date by which companies are required to conduct their AGMs for the financial year 2020-21 ended on 31st March 2021.

3. Kindly find enclosed a copy of the standard template for the order to be issued by RoCs under third proviso to sub-section (1) of section 96 of the Companies Act, 2013 ( the Act) for granting extension of time for conducting of AGM for the Financial Year 2020-21 ended on 31.03.2021 .

4. Please take this action with utmost urgency and issue order before the close of the office today and forward the copy of the order to this office before for consolidation and uploading it on the MCA21 website. Also display this order on the Notice Board of your respective offices.

5. This issues with approval of the Competent Authority.

End: As above

(Gaurav)
Deputy Director

Annual General Meeting – Extension of Time Limit

Income Tax – Extension of various Due Dates

ComplianceCurrent Due DateExtended Due Date

Filing TDS Statements

30-06-2021

15-07-2021

Issuing Tax Deducted Certificate
15-07-202131-07-2021

Filing Foreign Remittance Certificate
15-07-202131-07-2021

Submission of Registration of Trusts and Institutions
30-06-202131-08-2021

Submission form for equalisation levy
30-06-202131-07-2021

Uploading of form on no TDS claims cases
15-07-202131-08-2021

Submitting objection to dispute resolution panel
01-06-202131-08-2021

Submitting option to withdraw cases from settlement commission
27-06-202131-07-2021
Income Tax – Extension of various Due Dates

Income Tax Return – Due date Extended for FY 2018-19

The Ministry of Finance had extended the last date for filing belated returns and revised returns for Financial Year 2018-19 (Assessment Year 2019-20) to 30th November, 2020.

The Copy of the order is given below:

Income Tax Return – Due date Extended for FY 2018-19

GST Annual Return – FY 2018-19 – Date extended

Central Board of Indirect Taxes and Customs (CBIC), in a recent tweet informed that the due date for filing Annual Returns of Financial Year 2018-19 in GSTR-9 and GSTR-9C is extended to 31.10.2020 from 30.09.2020. As per the tweet, notification will be issued later.

GST Annual Return – FY 2018-19 – Date extended

Kerala Flood Cess: Due date Extended

The due date for filing Kerala Flood Cess Return for the month of August, 2019 is extended to 30th September, 2019.

Kerala Flood Cess: Due date Extended

Salary TDS Return – Due date extended – May result in extension of Income Tax Return due date

Central Board of Direct Taxes, had issued an order u/s. 119 of Income Tax Act, 1961 (F NO.275/38/2017-IT(B)) dated 03rd June, 2019), extending the due date of furnishing Tax Deducted at Source return of Salary (Form 24Q) for the last quarter of the financial year 2018-19 from 31st May, 2019 to 30th June, 2019.

The order states that this has been done in order to redress the genuine hardships of deductors in timely filing of TDS statement in Form 24Q, on account of revision of its format and consequent updating of the File Validation Utility for its online filing. The copy of the order is given below:

The extension of due date may also lead to extension of due date of filing Income Tax Returns for Individuals and other assessees who are not covered by audit under Income Tax Act or any other statute. The due date for filing Income Tax returns is 31st July, 2019. The Form 16 (TDS Certificate) will be issued by employers by 10th July, 2019 only and the assessee will be getting only 21 days to file the Income Tax Return if the due date of 31st July is not changed.

Salary TDS Return – Due date extended – May result in extension of Income Tax Return due date