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وزارت خزانہ
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سی بی ڈی ٹی نے انکم ٹیکس ایکٹ مجریہ 1961 کے تحت مختلف فارموں کی الیکٹرانک فائلنگ کے لئے مقررہ تاریخوں میں توسیع کر دی
ٹیکس دہندگان اور دیگر اسٹیک ہولڈرز کی طرف سے بعض فارموں کی الیکٹرانک فائلنگ میں مشکلات کی شکایت غور کرنے کے بعد انکم ٹیکس ایکٹ مجریہ 1961 کی دفعات کے تحت جنہیں انکم ٹیکس ضابطوں مجریہ 1962  کے ساتھ پڑھا جائے، سنٹرل بورڈ آف ڈائریکٹ ٹیکسز  نے اس طرح کے فارموں کی الیکٹرانک فائلنگ کے لئے مقررہ تاریخوں میں مزید توسیع کا فیصلہ کیا ہے۔ مزید تفصیلات درج ذیل ہیں:
- The application for registration or intimation or approval under Section 10, 12A, 35// or 80G of the Act in Form No. 10A required to be filed on or before 30th June, 2021, as extended to 31st August, 2021 vide Circular No.12 of 2021 dated 25.06.2021, may be filed on or before 31st March, 2022;
- The application for registration or approval under Section 10, 12A or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February, 2022 may be filed on or before 31st March, 2022;
- The Equalization Levy Statement in Form No.1 for the Financial Year 2020- 21, which was required to be filed on or before 30th June, 2021, as extended to 31st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be filed on or before 31st December, 2021;
- The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th June, 2021, required to be furnished on or before 15th July, 2021 under Rule 37BB of the Rules, as extended to 31st August, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be furnished on or before 30th November, 2021;
- The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th September, 2021, required to be furnished on or before 15th October, 2021 under Rule 37BB of the Rules, may be furnished on or before 31st December, 2021;
- Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th June, 2021, which was originally required to be uploaded on or before 15th July, 2021, and subsequently by 31st August, 2021, as per Circular No.12 of 2021 dated 25.06.2021, may be uploaded on or before 30th November, 2021;
- Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th September, 2021, which is required to be uploaded on or before 15th October, 2021, may be uploaded on or before 31st December, 2021;
- Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th June, 2021, required to be made on or before 31st July, 2021 as per Circular No.15 of 2020 dated 22.07.2020, as extended to 30th September, 2021 vide Circular No.15 of 2021 dated 03.08.2021, may be made on or before 30th November, 2021;
- Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th September, 2021, required to be made on or before 31st October, 2021 as per Circular No.15 of 2020 dated 22.07.2020, may be made on or before 31st December, 2021;
- Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30th June, 2021, required to be made on or before 31st July, 2021 under Rule 2DB of the Rules, as extended to 30th September, 2021 vide Circular No. 15 of 2021 dated 03.08.2021, may be made on or before 30th November, 2021;
- Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30th September, 2021, required to be made on or before 31st October, 2021 under Rule 2DB of the Rules, may be made on or before 31st December, 2021;
- Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section  of section 286 of the Act, in Form No.3CEAC, required to be made on or before 30th November, 2021 under Rule 10DB of the Rules, may be made on or before 31st December, 2021;
- Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section  or sub-section  of section 286 of the Act, in Form No. 3CEAD, required to be furnished on or before 30th November, 2021 under Rule 10DB of the Rules, may be furnished on or before 31st December, 2021;
- Intimation on behalf of an international group for the purposes of the proviso to sub-section  of section 286 of the Act in Form No. 3CEAE, required to be made on or before 30th November, 2021 under Rule 10DB of the Rules, may be made on or
- before 31st December, 2021.
انکم ٹیکس ایکٹ دوئم کی فائل نمبر 225/49/2021 میں سی بی ڈی ٹی سرکلر نمبر 16/2021 کو بتاریخ 29 اگست 2021 جاری کر دیا گیا ہے۔ یہ سرکلر اس پتے پر دستیاب رہے گا:
www.incometaxindia.gov.in
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ش ح،ع س، ج
8436U.No. :