Extension of time lines related to certain compliances by the taxpayers under the income tax act 1961
Circular No. 8/2021 was issued by the Central Board of Direct Taxes on 30 April 2021. Its subject is Extension of time lines related to certain compliances by the taxpayers under the income tax act 1961.
This is an extension of time. It moves a date that the Act or the Rules otherwise fix, and it does so only for the compliance and the period it names — not for anything else that happens to fall due at the same time.
Relaxes six compliance dates under section 119 in view of the pandemic. An appeal to the Commissioner (Appeals) under Chapter XX and objections to the Dispute Resolution Panel under section 144C, where the last date fell on or after 1 April 2021, could be filed within the statutory time or by 31 May 2021, whichever is later. A return in response to a notice under section 148 could be filed within the time allowed by the notice or by 31 May 2021, whichever is later. A belated return under sub-section (4) or a revised return under sub-section (5) of section 139 for assessment year 2020-21, due by 31 March 2021, could be filed by 31 May 2021. Tax deducted under sections 194-IA, 194-IB and 194M, and the challan-cum-statement for it, due by 30 April 2021 under rule 30, and the statement in Form No. 61 of declarations received in Form No. 60, also due by 30 April 2021, could be paid and furnished by 31 May 2021.
The Board acted in view of the severe pandemic.
F. NO.225/49/2021/1T A-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Circular No. 0 C6 12021
New Delhi, Dated 30'h April, 2021
Subject: Extension of time lines related to certain compliances by the Taxpayers under
the Income-tax Act 1961
1. 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 compliances by the taxpayers:
a) Appeal to Commissioner (Appeals) under Chapter XX of the Income-tax Act, 1961 for
which the last date of filing under that Section is 1" April 2021 or thereafter, may be filed within
the time provided under that 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, for which the last date of filing under that Section is 1" April 2021 or thereafter, may
be filed within the time provided under that Section or by 31" May 2021 , whichever is later;
c) Income-tax return in response to notice 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, may be filed within the time allowed under that 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 , rnay 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, may be paid and furnished on or before 31" May 2021 ;
f) Statement in Form No. 61, containing particulars of declarations received in Form
No.60, which is due to be furnished on or before 30'h April 2021 , may be furnished on or before
31" May 2021.
Copy to:
1. PS to F.M.I PS to MoS (F).
2. PS to Revenue Secretary.
3. Chairman (CBDT)& All Members of CBDT.
4. All Pr. CCsIT/CCs IT/Pr. DGsIT/DGsIT.
5. All Joint Secretaries/CslT, CBDT.
6. Directors/Deputy Secretaries/Under Secretaries of CBDT.
sJ1-
(Ravinder Maini)
Director to the Government of India.
7. Web Manager, with a request to place the order on official Income-lax website.
8. CIT (M&TP). Official Spokesperson of CBDT with a request to publicize widely.
9. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.
10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
11.
12.
All Chambers of Commerce.
The Guard File.
~3.0 oLj)~'2..\ (Ravinder Maini)
Director to the Government of India.
Where an appeal or a set of objections filed in May 2021 is treated as time barred, or where interest or a late fee is levied on a section 194-IA, 194-IB or 194M deposit made in that month.
A buyer deducts tax under section 194-IA on a purchase completed in March 2021. The challan-cum-statement was due by 30 April 2021 under rule 30, but he pays and files on 20 May 2021. The circular covers him, and a default computed from 30 April 2021 should not stand.
Forms it names. Form No. 60, Form No. 61
Rules it names. Rule 30 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.
Source: the Income Tax Department’s own published text — its page for this instrument.
