Chart of extended due dates for filing of TDS / TCS returns etc. due to Covid-19 Pandemic
Revised Due dates for TDS / TCS compliances
| Nature of compliance | Original Due Date | New due dates |
Filing of TDS/TCS Statement |
||
| Form 24Q, 26Q, 27Q and 27EQ of Q4 of FY 2019-20 | 31-05-2020 | 31-07-2020 |
| Form 24Q, 24Q, 26Q, 27Q and 27EQ of Q1 and Q2 of FY 2020-21 | As per Rule 31A/31AA | 31-03-2021 |
| Form 26QB, 26QC and 26QD of February, 2020 | 30-03-2020 | 31-07-2020 |
| Form 26QB, 26QC and 26QD of March, 2020 | 30-04-2020 | 31-07-2020 |
| Form 26QB, 26QC and 26QD of April to November, 2020 | 30 days from end of month in which tax is deducted | 31-03-2021 |
Issue of TDS/TCS certificate |
||
| Form 16 for TDS on salary during FY 2019-20 | 15-06-2020 | 15-08-2020 |
| Form 16A for TDS on income other than salary for Q4 of FY 2019-20 | 15-06-2020 | 15-08-2020 |
| TCS certificate for Q4 of FY 2019- 20 | 30-05-2020 | 15-08-2020 |
For details refer to CBDT’s notification No. 35/2020, dated 24-06-2020
- Order u/s 263 enhancing disallowance quashed as CIT (A) has power of enhancements – ITAT
- Penalty section cannot be subject matter of revisionary jurisdiction under section 263
- Related party transaction u/s 40A(2) shall be treated as bona fide, unless evading tax
- ‘Transfer of property’ not include ‘acquiring’ of property or ‘purchasing’ of property – ITAT
- AO was not justified in questioning cash withdrawals from bank account – ITAT
