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 |
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| 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
- Reopening quashed as Form No. 10 have little space to fill reasons of accumulation u/s 11(2)
- Stamp duty valuation or classification for fiscal purposes not change character of Agri land
- Mere difference of cash deposit between two AYs not unexplained money
- Reassessment bad as reasons to believe wrongly stated ITR was processed only u/s 143(1)
- SLP dismissed against bogus liability named “book overdraft” for cheques not presented
