On Account of the surge in COVID cases, the following dates have been extended by the CBDT (Central Board of Direct Taxes), U/s 119 of the Income-tax Act, 1961,
i) Filing of Belated Return of Income & Revised Return of Income for A.Y. 2020-21 (F.Y. 2019-20) – Now, can be filed till 31st May, 2021.
(Earlier it was only allowed till 31st March,2021)
ii) Filing Statement of Financial Transactions (Form 61) - Now, can be filed till 31st May, 2021. (where the due date was 30th April, 2021)
iii) Return filed in response to notice U/s 148 of the Income Tax Act – - can now be filed till 31st May, 2021.
(where return of income had to be filed on or after 1st April, 2021)
iv) Filing of Appeal dates to Commissioner of Income Tax (Appeals) & for Objections relating to Dispute Resolution Panel (DRP) under Section 144C of the Act- Now, extended to 31st May, 2021 (where such last date of filing was 1st April, 2021 or after).
v) Payments of TDS deducted u/s 194IA (TDS on transfer of Immovable property) , 194IB (TDS on rent) and 194M (TDS on payment to resident contractors and professionals) and filing of challan-cum-statement may be paid & furnished now till before 31st May, 2021.
(earlier date was 30th April, 2021)
Reference:- Press Release dated 1.05.2021