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 compliance by the taxpayers which are listed below as :
a) Appeal to Commissioner (Appeals) under Chapter XX of the Income-tax Act, 1961 for which the last date of filing thereunder Section is 1" April 2021 or thereafter, could also be filed within the time provided thereunder Section or by 31" May 2021 , whichever is later;
b) Objections to Dispute Resolution Panel (DRP) under Section 144C of the Income-tax Act, 1961, that the last date of filing thereunder Section is 1" April 2021 or thereafter, maybe filed within the time provided thereunder Section or by 31" May 2021 , whichever is later;
c) Income-tax return in response to note under Section 148 of the Income-tax Act, 1961, for which the last date of filing of return of income under the said notice is 1" April 2021 or thereafter, could also be filed within the time allowed thereunder notice or by 31" May 2021,whichever is later;
d) 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 " March 2021 , may be filed on or before 31" May 2021 ;
e) Payment of tax deducted under Section 194-IA, Section 194-IB and Section 194M of the Income-tax Act, 1961 and filing of challan-cum-statement for such tax deducted, which are required to be paid and furnished by 30'h April 2021 under Rule 30 of the Income-tax Rules,1962, could even be paid and furnished on or before 31" May 2021 ;
f) Statement in Form No. 61, containing particulars of declarations received in FormNo.60, which is thanks to be furnished on or before 30'h April 2021 ,could also be furnished on or before 31" May 2021.
