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

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