Considering the challenges faced due to the ongoing pandemic, as well as many parts of the country facing partial lockdown, the Finance Minister of India has provided relief to the business and professional fraternity by once again extending the various due dates for compliances.
The revised due dates for filing a Return of Income, including the various certificates/forms, filing of Tax Audit Reports, and Transfer Pricing Reports vide Press Release dated 30 December 2020, are mentioned below:
Particulars |
Due Date as per Press Release dated |
Extended Due Date as per Press Release
dated |
Filing of Tax Audit Report |
31 December 2020 |
15 January 2021 |
Filing of Transfer Pricing Report in Form 3CEB |
31 December 2020 |
15 January 2021 |
Filing of Return of Income where Tax Audit is applicable, and in the case of companies |
31 January 2021 |
15 February 2021 |
Filing of Return of Income where Transfer Pricing is applicable |
31 January 2021 |
15 February 2021 |
Filing of Return of Income where Tax Audit or Transfer Pricing is not applicable |
31 December 2020 |
10 January 2021 |
Payment of Self-Assessment Tax where liability is up to INR
100,000 |
31 January 2021 |
15 February 2021 |
Payment of Self-Assessment Tax in all other cases |
31 December 2020 |
10 January 2020 |
Filing of Master File in Form 3CEAA & Safe Harbor in Form 3CEFA |
31 January 2021 |
15 February 2021 |
Designation for Master File in Form 3CEAB |
- |
16 January 2021 |
Filing of certificates in Form 10CCB, 10DA, 29B, 56F, etc. |
31 December 2020 |
10 January 2020 |
GST Annual Return |
- |
28 February 2021 |
|