Income tax vide Circular No. 08/2021 dated 30th April, 2021 has notified extension of various timelines under the Income-tax Act, 1961.
- Filing of belated return under Section 139(4) and revised return under Section 139(5) of the Income-tax Act,1961 for Assessment Year 2020-21, which was required to be filed on or before 31 " March 2021 should be filed on or before 31" May 2021.
- Payment of tax deducted under Section 194-IA, Section 194-IB and Section 194M of the Income-tax Act, 1961 and filing of challan-cum-statement for such tax deducted, which are required to be paid and furnished by 30th April 2021 under Rule 30 of the Income-tax Rules,
- 1962 should be paid and furnished on or before 31" May 2021
https://incometaxindia.gov.in/communications/circular/circular_no_8_2021.pdf