{"id":555,"date":"2021-07-07T11:27:03","date_gmt":"2021-07-07T11:27:03","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=555"},"modified":"2025-01-30T10:55:43","modified_gmt":"2025-01-30T10:55:43","slug":"2nd-wave-extension","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/2nd-wave-extension\/","title":{"rendered":"2nd Wave Extension!"},"content":{"rendered":"\n<p><strong>A. Extension of Timelines!<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Application under section 10(23C), 12AB, 35(1) &amp; 80G in Form No. 10A\/ Form No.10AB &#8211; <strong>31st August, 2021.<\/strong> <\/li>\n\n\n\n<li>Investment, deposit, payment, acquisition, purchase,\nconstruction etc., for claiming any exemption&nbsp;\nunder section 54 to 54GB falling between 1st April, 2021 to 29th\nSeptember, 2021&nbsp; <strong>&#8211; 30th September, 2021<\/strong>. <\/li>\n\n\n\n<li>TDS Return 4th quarter of FY 2020-21 &#8211; <strong>15th July, 2021<\/strong>. <\/li>\n\n\n\n<li>Certificate of TDS in Form No.16 for FY 2020-21 &#8211; <strong>31st July, 2021<\/strong>.<\/li>\n\n\n\n<li>Uploading Form No. 15G\/15H for 1st quarter of FY\n2021-22 &#8211; <strong>31st August, 2021. <\/strong><\/li>\n\n\n\n<li>Linkage of Aadhaar with PAN &#8211; <strong>30th September, 2021.<\/strong> <\/li>\n\n\n\n<li>Last date of payment of amount under VSVS (without\nadditional amount) &#8211; <strong>31st August, 2021<\/strong>.<\/li>\n\n\n\n<li>Last date of payment of amount under VSVS (with\nadditional amount) &#8211; <strong>31st October, 2021<\/strong>.<\/li>\n\n\n\n<li>Time Limit for passing assessment order which was\nearlier extended to 30th June, 2021 &#8211; <strong>30th\nSeptember, 2021<\/strong>.<\/li>\n\n\n\n<li>Time Limit for\npassing penalty order which was earlier extended to 30th June &#8211; <strong>30th September, 2021<\/strong>. <\/li>\n\n\n\n<li>Objections to DRP\n&amp; AO under section 144C where last date of filing is 1st June, 2021 or\nthereafter &#8211; <strong>31st August, 2021<\/strong>.<\/li>\n\n\n\n<li>Statement of Income\npaid \/ credited in Form No. 64D for FY 2020-21 &#8211; <strong>15th July, 2021.<\/strong> <\/li>\n\n\n\n<li>Statement of Income\npaid or credited in Form No. 64C for FY 2020-21 &#8211; <strong>31st July, 2021<\/strong>.<\/li>\n\n\n\n<li>Quarterly Statement\nin Form No. 15CC for 1st quarter of FY 2021-22 &#8211; <strong>31st July, 2021<\/strong>. <\/li>\n\n\n\n<li>Equalization Levy\nStatement in Form No. 1 for FY 2020-21 &#8211; <strong>31st\nJuly, 2021. <\/strong><\/li>\n\n\n\n<li>Annual Statement\nunder section 9A (5) in Form No. 3CEK for FY 2020-21 <strong>&#8211; 31st July, 2021. <\/strong><\/li>\n\n\n\n<li>Option to withdraw\npending application (before erstwhile IT Settlement Commission) in Form No.\n34BB &#8211; <strong>31st July, 2021<\/strong>. <\/li>\n\n\n\n<li>Time Limit for\nprocessing Equalization Levy returns &#8211; <strong>30th\nSeptember, 2021.<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>B. Exemption! <\/strong> <br>Exemption (in case of death due to COVID and money received as relief in&nbsp;&nbsp; FY 2019-20 and onwards): <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>From Employer &#8211; 100% exempt<\/li>\n\n\n\n<li>From other persons &#8211; exempt upto Rs. 10 Lacs<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Important\nJudicial Precedents<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Notice u\/s 148 \u2013 reopening of subsequent\nyear on the basis of additions made in the earlier year, which later was\ndeleted by the CIT(A) &#8211; Despite such order of CIT(A) was not accepted by the\ndepartment, reopening is not justified. <strong>Late Shri Raj Kumar Wadhwa vs. DCIT\n\u2013 Chandigarh ITAT \u2013 ITA No. 1335\/Chd\/2019 \u2013 order dated 14-06-2021<\/strong><\/li>\n\n\n\n<li>Challenge to AO\u2019s jurisdiction to be\ndecided on priority \u2013 Allotment of PAN is not a determinative factor to determine\njurisdiction of AO-\n<strong>ACIT vs. UV Realtors P. Ltd \u2013 Delhi ITAT \u2013 ITA\nNo. 6033\/Del\/2016 -order dated 17-05-2021.<\/strong><strong><\/strong><\/li>\n\n\n\n<li>It is the duty of the Transfer Pricing\nOfficer to justify selection of the \u2018other method\u2019 while rejecting five methods\nof determination of arm\u2019s length.- <strong>Sabic India P\nLtd vs. DCIT \u2013 Delhi ITAT \u2013 62 CCH 0192 \u2013 order dated 08-06-2021.<\/strong><\/li>\n\n\n\n<li>Amendment to disallow contribution of\nESI\/PF paid after due date in respective Acts is not clarificatory and will\napply only prospective from 01-04-2021- <strong>Salzgitter\nHydraulics P Ltd vs. ITO \u2013 Hyderabad ITAT \u2013 ITA No. 644\/Hyd\/2020 \u2013 order dated\n15-06-2021<\/strong>. <\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>A. Extension of Timelines! B. Exemption! Exemption (in case of death due to COVID and money received as relief in&nbsp;&nbsp; FY 2019-20 and onwards): Important Judicial Precedents<\/p>\n","protected":false},"author":3,"featured_media":557,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[16,14],"tags":[77,73],"class_list":["post-555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direct-tax","category-general","tag-due-date-extension","tag-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Know more about 2nd Wave Extension - RNM India<\/title>\n<meta name=\"description\" content=\"he last date for filing application under section 10(23C), 12AB, 35(1) &amp; 80G in Form No. 10A\/ Form No.10AB is 31st August, 2021.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rnm.in\/blog\/2nd-wave-extension\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Know more about 2nd Wave Extension - 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