Extension of tax compliance deadlines under Section 119 provides pandemic relief for multiple statutory filings and certificates. The tax administration, invoking Section 119, grants targeted extensions of time for a range of income tax compliances due during the pandemic. Specified filings and actions-including objections to the Dispute Resolution Panel, prescribed quarterly and annual statements, Form No.16 certificates, investment fund statements, equalization levy returns, authorized dealer statements, registration applications for trusts and institutions, and time bound investment or construction actions to claim exemptions-may be completed by the later cut off dates set out for each category in the circular.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of tax compliance deadlines under Section 119 provides pandemic relief for multiple statutory filings and certificates.
The tax administration, invoking Section 119, grants targeted extensions of time for a range of income tax compliances due during the pandemic. Specified filings and actions-including objections to the Dispute Resolution Panel, prescribed quarterly and annual statements, Form No.16 certificates, investment fund statements, equalization levy returns, authorized dealer statements, registration applications for trusts and institutions, and time bound investment or construction actions to claim exemptions-may be completed by the later cut off dates set out for each category in the circular.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
