CBDT grants further relief to the taxpayers amid recent surge in COVID-19 cases

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Re filing of appeal before the Commissioner (Appeals) (CIT(A)): Appeal before the CIT(A) for which the last date of filing is 01 April 2021 or thereafter, can be filed within the time limit provided or by 31 May 2021, whichever is later;

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Re filing of objections to the dispute resolution panel (DRP): Objections to the DRP for which the last date of filing is 01 April 2021 or thereafter, can be filed within the time limit provided or by 31 May 2021, whichever is later;

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Re filing of return in response to reopening notice: Return in response to notice issued for reopening of tax assessments under section 148 of the IT Act for which the last date of filing is 01 April 2021 or thereafter, can be filed within the time limit allowed or by 31 May 2021, whichever is later;

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Re filing of belated and revised return of income: Belated and revised return of income for financial year 2019-20 (relevant for assessment year 2020-21) which was required to be filed on or before 31 March 2021 can be filed by 31 May 2021;

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Re payment of tax deducted under certain provisions and related compliance: Payment of tax deducted at source (TDS) under section 194-IA, section 194-IB and section 194M of the IT Act and filing of challan-cum-statement for such TDS, which are required to be paid and furnished by 30 April 2021 can be paid and furnished by 31 May 2021; and

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Re filing of Form No 61: Statement in Form No. 61, containing particulars of declarations received in Form No.60, which is due to be furnished on or before 30 April 2021, can be furnished by 31 May 2021.