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 |
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| 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
- CBDT specifies work allocations and zonal charges of its members
- AO can’t make addition on his speculation and assumption of manipulation in share prices
- Assesee not deducting TDS due to stay by High Court can’t be treated as assessee in default
- Penalty u/s 271B is not attracted where books of account not maintained – ITAT Allahabad
- NALCO invites RFP for empanelment of CA Firms for verification of Stores/Spares & movable assets
