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
- Section 143(1) Intimation not an order for Revision u/s 264 of Income Tax Act
- PCIT with jurisdiction over non corporate assesee can’t transfer corporate assessee’s case
- Modalities for issue of export authorizations of wheat flour & related products
- No obligation to deduct TDS u/s 195 on payment to non-resident foreign commission agent
- Deduction u/s 80P denied as return not filed u/s 139(1) but in response to notice u/s 148
