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CBDT extends various deadlines expiring on 31st March 2021.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION No. 20/2021

New Delhi, the 31st March, 2021

S.O.1432(E).—In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation and  Other  Laws  (Relaxation  and  Amendment  of  Certain  Provisions)  Act,  2020  (38  of  2020)  (hereinafter referred to as the said Act), and in partial modification of the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No.93/2020 dated the 31st December, 2020, published in the Gazette  of  India,  Extraordinary,  Part II,  Section  3,  Sub-section  (ii), vide number  S.O.  4805(E),  dated  the 31st December, 2020, the Central Government hereby specifies that,––

(A)  where  the  specified  Act  is  the  Income-tax  Act,  1961  (43  of  1961)  (hereinafter  referred  to  as  the Income-tax Act) and, —

(a) the completion of any action referred to in clause (a) of sub-section (1) of section 3 of the Act relates  to  passing  of  an  order  under  sub-section  (13)  of  section  144C  or  issuance  of  notice  under section  148  as  per  time-limit  specified  in  section  149  or  sanction  under  section  151  of  the Income-tax Act, —

(i) the 31st  day of March, 2021 shall be the end date of the period during which the time-limit,  specified  in,  or  prescribed  or  notified  under,  the  Income-tax  Act  falls  for  the completion of such action; and

(ii)  the  30th day  of  April,  2021  shall  be  the  end  date  to  which  the  time-limit  for  the completion of such action shall stand extended.

Explanation.—For the removal of doubts, it is hereby clarified that for the purposes of issuance of notice under section 148 as per time-limit specified in section 149 or sanction under section 151 of the  Income-tax  Act,  under  this  sub-clause,  the provisions  of  section  148,  section  149  and  section 151  of  the  Income-tax  Act,  as  the  case  may  be,  as  they  stood  as  on  the  31st day  of  March  2021, before the commencement of the Finance Act, 2021, shall apply.

(b) the compliance of any action referred to in clause (b) of sub-section (1) of section 3 of the said Act  relates  to  intimation  of  Aadhaar  number  to  the  prescribed  authority  under  sub-section  (2)  of section  139AA of  the  Income-tax  Act,  the  time-limit  for  compliance  of  such  action  shall  stand extended to the 30th day of June, 2021.

(B) where the specified Act is the Chapter VIII of the Finance Act, 2016 (28 of 2016) (hereinafter referred to as the Finance Act) and the completion of any action referred to in clause (a) of sub-section (1) of section 3 of the   said   Act   relates   to   sending   an   intimation   under   sub-section   (1)   of   section   168   of   the Finance Act, —

(i) the 31st day of March, 2021 shall be the end date of the period during which the time-limit, specified in, or prescribed or notified under, the Finance Act falls for the completion of such action; and .

(ii)  the  30th day  of  April,  2021  shall  be  the  end  date  to  which  the  time-limit  for  the completion of such action shall stand extended

[Notification No. 20/2021/F. No. 370142/35/2020-TPL]

SHEFALI SINGH, Under Secy., Tax Policy and Legislation Division

Note: The  principal  notification  was  published in  the  Gazette  of  India,  Extraordinary,  Part  II,  Section  3, Sub-section (ii) vide S.O. No. 4805 dated 31st December, 2020.