With the outbreak of COVID-19's second wave, taxpayers
have been facing adversities in complying with certain statutory
compliances. The Central Board of Direct Taxes (CBDT) and the
Central Board of Indirect Taxes and Customs (CBIC) have recently
granted relaxations, thereby extending certain statutory timelines
vide various circulars/notifications.
Direct Tax Relaxations
|
Particulars |
Extended Due Date |
Reference |
| Filing of
objections before DRP, which were due to be filed by 1 April
2021 |
31 May 2021 |
Circular 08/2021
dated 30 April 2021 |
| Filing of Appeal
before CIT(A), which was to be filed by 1 April 2021 or
thereafter |
31 May 2021 |
Circular 08/2021
dated 30 April 2021 |
