New Tax E-Filing Deadlines in India: Check List to See if it Applies to You

Posted by Written by Naina Bhardwaj Reading Time: 2 minutes

India extends e-filing deadlines for some forms under the Income Tax Act, 1961. We list the forms affected and new tax reporting deadlines. 

On August 3, 2021, the Central Board of Direct Taxes (CBDT) further extended the due dates for electronic filing (e-filing) of various forms under the Income Tax Act, 1961.

This move, notified vide Circular No. 15/2021, is mainly to aid taxpayers and other stakeholders who are facing difficulty in e-filing. Another reason for deadline extension of certain forms like Form 10BBB and Form II SWF is the non-availability of utility for e-filing.

New tax e-filing deadlines for various forms under Income Tax Act, 1961

The extended deadlines are stated below.

Form 15CC – Quarterly Statement

The new deadline for furnishing the quarterly statement in Form 15CC is August 31, 2021. This statement is to be furnished by the authorized dealer with respect to remittances made for the quarter ending on June 30, 2021.

Under Rule 37BB of the Income Tax Rules, 1962 (Rules), this statement is usually required to be furnished on or before July 15, 2021. However, given the consideration towards difficulties faced by taxpayers, this deadline has been given multiple extensions.

Form 1 – Equalization Levy Statement

The new deadline for furnishing the equalization levy statement in Form 1 for the financial year (FY) 2020-21 is August 31, 2021, against the original deadline of June 30, 2021.

Equalization levy or digital tax is a direct tax imposed on the income accruing to foreign e-commerce companies from India.

Form 64D – Statement of income paid or credited by investment fund to the unit holder

The extended deadline for furnishing statement of income paid or credited by investment fund to its unit holder in Form 64D for FY 2020-21 is September 15, 2021.

Under Rule 12CB of the Rules, the original deadline for furnishing form 64D was June 15, 2021.

Form 64C – Statement of income distributed by an investment fund to be provided to the unit holder

The new date for furnishing the statement of income distributed in Form 64C is September 30, 2021. The original deadline, as specified under Rule 12CB, is June 30, 2021.

Form 10BBB – Intimation made by pension fund in respect of each investment made by it in India 

The deadline for furnishing Form 10BBB for quarter ending June 30, 2021 is extended till September 30, 2021.

Form II SWF – Intimation made by Sovereign Wealth Fund (SWF) in respect of investments made by it in India

Form II SWF, for quarter ending June 30, 2021, is to be furnished on or before September 30, 2021.  

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