Circular No. 15 12021

F .NO.225/49/2021I1TA-1I
Government of India
Ministry of Finance

Department of Revenue
Central Board of Direct Taxes

New Delhi, Dated 3'd August, 2021

Subject: Extension of time lines for electronic filing of various Forms under the
Income-tax Act,1961

1. On consideration of difficulties reported by the taxpayers and other stakeholders
in electronic filing of certain Forms under the provisions of the Income-tax Act,1961
(Act) read with Income-tax Rules ,1962 (Rules), the Central Board of Direct Taxes
(CBDT), in exercise of its powers under Section 119 of the Act, extends the due dates
for electronic filing of such Forms as under:

(i) The Quarterly statement in Form No. 15CC to be furnished by authorized
dealer in respect of rem ittances made for the quarter end ing on 30th
June, 2021 , required to be furnished on or before 15th July, 2021 under Rule
37BB of the Rules, as extended to 31't Ju1Y,2021 vide Circular No.1 2 of
2021 dated 25.06.2021 , may be filed on or before 31 st August, 2021;

(ii) The Equalization Levy Statement in Form No.1 for the Financial Yea r
2020- 21, which was required to be filed on or before 30th June, 2021 , as
extended to 31 st July, 2021 vide Circular No.12 of 2021 dated 25.06.2021 ,
may be filed on or before 31 st August, 2021;

(iii) The Statement of Income paid or credited by an investment fund to its
unit holder in Form No. 640 for the Previous Year 2020-21 , requ ired to
be furnished on or before 15th June, 2021 under Rule 12CB of the Rules ,
as extended to 15th Ju1Y,2021 vide Circular No.12 of2021 dated 25.06 .2021 ,
may be furnished on or before 15th September,2021 ;

(iv) The Statement of Income paid or credited by an investment fund to its
unit holder in Form No. 64C for the Previous Year 2020-21 , required to
be furnished on or before 30th June , 2021 under Rule 12CB of the Rules ,
as extended to 31st July, 2021 vide Circular No. 12 of 2021 dated
25.06.2021 , may be furnished on or before 30th September, 2021 .

2. Further, considering the non-availability of the utility for e-filing of certain Forms,
the CBDT, in exercise of its powers under Section 119 of the Act, extends the due
dates for electronic filing of such Forms as under:

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(i) 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 furnished on or before 31 st Ju1Y,2021 under Rule
2DB of the Rules, may be furnished on or before 30th September, 2021 ;

(ii) 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 furnished on or before 31 st Ju1Y,2021 as
per Circular No.15 of 2020 dated 22.07.2020, may be furnished on or before
30th September, 2021.

3. It is also clarified that the above said forms , e-filed, after the expiry of time limits
provided as per Circular No.12 of 2021 dated 25.06.2021 or as per the relevant
provisions, till date, will stand regularised accordingly.

(Sourabh Jain)
Under Secretary to the Government of India

Copy to:

1. PS to F.M.I PS to MoS (F) .
2. PS to Revenue Secretary.
3. Chairman (CBDT)& All Members of CBDT.
4. All ProCCsIT/CCsIT/Pr. DGsITIDGsIT.
5. All Joint Secretaries/CsIT, CBDT.
6. Directors/Deputy Secretaries/Under Secretaries of CBDT.
7. Web Manager, with a request to place the order on official Income-tax website.
8. CIT (M&TP) , Official Spokesperson of CBDT with a request to publicize widely.
9. JCIT, Data Base Cell for placing it on irsofficersonline.gov.in.
10.The Institute of Chartered Accountants of India, IP Estate, New Delhi.
11 .All Chambers of Commerce.
12. The Guard File.

(SO~"--

Under Secretary to the Government of India

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