PPSINGH & ASSOCIATES is a firm of Chartered Accountants having  office  in NCR Delhi just 0.5 km from Anand Vihar ISBT  Delhi  the capital of India established in the year 2003. 

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9899826222, 9711521060, 9871229590, 120-4262462

4F -CS-03, 4th Floor, Ansal Plaza, Sector-1, Vaishali, Ghaziabad- 201010 (UP)

ppsinghassociates200@gmail.com

Circular No 12 dated 25-06-2021 extending due date of compliances under income tax

Circular No 12 dated 25-06-2021 extending due date of compliances under income tax

TDS statement of quarter ending  March 2021  could be filed before 15th July 2021: The Statement of Deduction of Tax for the last quarter of the Financial Year 2020-21 , required to be furnished on or before 31st  May, 2021 under Rule 31A of the Income-tax Rules,1962 (hereinafter referred to as “the Rules”), as extended to 30th June, 2021 vide Circular NO.9 of 2021 , further extended and may be furnished on or before 15th July. 2021.

 

Issue of TDS certificate before 31st July. 2021 : The Certificate of Tax Deducted at Source in Form No.16, required to be furnished to the employee by 15th June, 2021 under Rule 31 of the Rules, as extended to 15th July, 2021 vide Circular NO.9 of 2021 , may be furnished on or before 31st  July. 2021.

Uploading of form 15G/15H 31st  August,2021 : Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending on 30lh June, 2021 , which is required to be uploaded on or before 15th July,2021 , may be uploaded by 31st  August,2021 ;

Filing of form 10A/firm 10AB till 31st  August, 2021: The application under Section 10(23C), 12AB, 35(1 ) (ii)/ (iia) / (iii) and 80G of the Act in Form No. 10A/ Form No.10AB. for registration/ provisional registration/ intimation/ approval! provisional approval of Trusts/ Institutions/ Research Associations etc. required to be made on or before 30th June. 2021 . may be made on or before 31st  August, 2021 ;

Extension of date for making investment to claim exemption from capital gain u/s 54/54F upto 30lh September, 2021: The compliances to be made by the taxpayers such as investment, deposit, payment, acquisition, purchase, construction or such other action, by whatever name called, for the purpose of claiming any exemption under the provisions contained in Section 54 to 54GB of the Act, for which the last date of such compliance falls between 1st April,2021 to 29th September, 2021 (both days inclusive), may be completed on or before 30lh September, 2021;

Equalization Levy Statement 31st  July,2021: The Equalization Levy Statement in Form No.1 for the Financial Year 2020- 21 , which is required to be filed on or before 30lh June, 2021 , may be furnished on or before 31st  July,2021 ;

Exertion of date of quarter ending on 30th June, 2021: The Quarterly Statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made on different PAN for the quarter ending on 30th June, 2021, required to be furnished on or before 15th July, 2021 under Rule 37 BB of the Rules, may be furnished on or before 31st  July, 2021 ;

Last date of linkage of Aadhaar with PAN under section 139AA of the Act, which was earlier extended to 30th June, 2021 is further extended to 30th September, 2021.

Last date of payment of amount under Vivad se Vishwas (without additional amount) which was earlier extended to 30th June, 2021 is further extended to 31st August, 2021.

Last date of payment of amount under Vivad se Vishwas (with additional amount) has been notified as 31st October, 2021.

Time Limit for passing assessment order which was earlier extended to 30th June, 2021 is further extended to 30th September, 2021.

Time Limit for passing penalty order which was earlier extended to 30th June, 2021 is further extended to 30th September, 2021.

Time Limit for processing Equalization Levy returns which was earlier extended to 30th June, 2021 is further extended to 30th September, 2021.

Name: CA P P SINGH
Qualification: LLM(P) LLB, FCA, CS, GSTCC, B.Sc. (H),
Company: PPSINGH AND ASSOCIAES
Location: NCR DELHI

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