1.

Completion of any action as referred to in clause (a) of sub-section

(1) of Section 3 of The Taxation And Other Laws (Relaxation and
Amendment of Certain Provisions) Act, 2020, such as completing
any proceeding or passing off any order or issuing of any notice,
intimation, notification, sanction or approval, any other action by
any authority, commission or tribunal which requires sending and
intimation under sub-section (1) of Section 168 of The Finance Act,
(which deals with the processing of statement in a particular
manner) extension for completion of which is made till 30th
September 2021, earlier it was 30th June 2021 as extended
by notification no. 38/2021, dated 27th April 2021.

Following is a table depicting the new due date of various taxes extended
through several notifications during the pandemic.

Notificatio
Notificatio Notificati
n Dated- Notification
Notification n Dated- Dated-
31st Dated- 31st
Dated- 27th  27th April 25th  Ju
December March 2021.
Section February   2021. 2021. 2021.
2020.
Extended
Extended Date Extended Extende
Extended Date
Date Date
Date

153 or
153B of
the _________ __________ 30th June 30th Septe
30th April 2021
Income __ _ 2021 ber 2021.
Tax Act
1961.

Impositio _________ 29th June 2021 __________ _________ 29th Septe

n of __ __ __ ber 2021.
Penalty
under
chapter
XXI of the
Income
Tax Act
1961.
(For
completio
n of
action)

Impositio
n of
Penalty
under
chapter
XXI of the
Income _________ __________ _________ 30th Septe
30th June 2021
Tax Act __ ___ __ ber 2021.
1961.
(For
extension
of
completio
n.)

139AA of
The
_________ 30th June 30th Septe
Income ___________ _________
__ 2021. ber 2021.
Tax Act
1961.

168(1) of _________ ___________ 30th April 30th June 30th Septe

The __ 2021. 2021. ber 2021.
Finance
 Act, 2016.

Direct Tax
Vivad se 30th March __________ _________
___________ ________
Vishwash 2021. __ __
Act, 2020.

Section
26 of
Benami
_________ 30th September __________ _________
Property ________
__ 2021 ___ __
Transactio
n Act,
1988

31st March,
2021, for
Section completion of 30th June,
148 of the the action 2021, for
_________
Income ___________ and completion ________
_
Tax Act, 30th April, of the
1961. 2021, for action.
completion of
such action.

Ministry of finance under the Central Board of Direct Taxes, through its press
release dated 20th May 2021 and 25th June 2021, extended timelines for
various compliances under the Income Tax Act, 1961, which of the following:

Income Tax Previous Due New Due

Provision
Rule, 1962. Date Date
The Statement of Financial
Transactions for the Financial year 114 E 31st May,2021 30th June,2021
2020-2021.

The Statement of Reportable

Account for the calendar year 114 G 31st May,2021 30th June,2021
2020.

The Statement of Deduction of Tax

for the last quarter of the Financial 31 A 3
Year 2020-2021.