Income Tax

CBDT extends due date for linking of Aadhaar and PAN. Timelines for penalty extended

CBDT extends due date for linking of Aadhaar and PAN. Timelines for passing penalty order under Income Tax Act / adjudication of Benami property 

CBDT has extended the time limits for certain compliances under Income Tax Act 1961. Earlier The Taxation and Other Laws (Relaxation & Amendment of Certain Provisions) Act 2020 has given relaxations in compliances.

The relaxation given by CBDT vide Notification No. 113/2021 are as under:

Passing of any order for imposition of penalty under Chapter XXI of the Income-tax Act,

(i) the 30th day of March, 2022 shall be the end date of the period during which the time-limit specified in, or prescribed or notified under, the Income-tax Act falls for the completion of such action; and

(ii) the 31st day of March,2022 shall be the end date to which the time-limit for completion of such action shall stand extended

Linking of Aadhaar number to PAN  

the time-limit for such compliance stand extended to the 31st day of March, 2022

Similarly, under Benami Act, issue of notice or passing of any order under sub-section (3) of section 26 of the Benami Act is extended as under:

(i) the 30th day of June, 2021 shall be the end date of the period during which the time-limit specified in or prescribed or notified under the Benami Act falls, for the completion of such action; and

(ii) the 31stday of March, 2022 shall be the end date to which the time-limit for completion of such action shall stand extended

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