1. ITR filing to be extended from 30 Sep to 31-3-2021 for AY 2019-20.
2. ITR filing to be extended from 30 Nom to 31-3-2021 for AY 2020-21.
3. Filing of audit reports for AY 2020-21 under any provision is to be extended from 31 October to 31-3-2021.
4. TDS / TCS returns for Feb & March 20 and Q 4 for March 20 (as the case) are to be extended to 31-3-2021 under all subsections.
5. The furnishing of certificate u/s 192 is to be extended from 15th of August to 31-3-2021.
6. Sections 54 to 54GB
- The deadline for completion or compliance shall be extended from 29 September to 31-12-2021.
- For making Such completion or compliance shall be extended from 30th September to 31-3-2021.
7. Chapter – VI A under heading B –
- The deadline for completion or compliance is to be extended from 30 July to 31-12-2020.
- The deadline for such completion or compliance shall be extended from 31 July to 31-3-2021.
8. Vivad se vishvas act-20
- Time period to be extended from 30 Dec 20 to 31-12-2020.
- Completion or compliance is to be extended from 31st december 2020 to 31-3-2021.
9. No extension of payment of taxes.
10. Interest rate for late payment of taxes 3/4 percent pm or part of there of.(Only if the tax payable is more than Rs.1 lac)
11. No penalty shall be imposed and no prosecution shall be sanctioned for late payment of taxes.
EXPLANATION – Delay period means the period between the due date and the time of payment.
12. New provisions for charitable trusts for re-registration etc approval u/s 10(23)(C),
Registration u/s 12A/12AA and 80 G is expected to come into force from 01-04-2021 from the earlier extended date of 1-10-2020.