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Extension of filing deadlines for specified income-tax e-forms provides additional time for electronic submission and regularisation. CBDT extends electronic filing due dates for specified Income-tax Forms: Quarterly Form 15CC and Equalization Levy Statement (Form 1) are granted additional time; investment fund statements (Forms 64D and 64C) receive further extensions; and, where the e filing utility was unavailable, Pension Fund intimations (Form 10BBB) and Sovereign Wealth Fund intimations (Form II SWF) are likewise extended. The circular clarifies that forms e filed after prior extended deadlines or statutory time limits up to the date of this circular will be regularised accordingly.
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Provisions expressly mentioned in the judgment/order text.
Extension of filing deadlines for specified income-tax e-forms provides additional time for electronic submission and regularisation.
CBDT extends electronic filing due dates for specified Income-tax Forms: Quarterly Form 15CC and Equalization Levy Statement (Form 1) are granted additional time; investment fund statements (Forms 64D and 64C) receive further extensions; and, where the e filing utility was unavailable, Pension Fund intimations (Form 10BBB) and Sovereign Wealth Fund intimations (Form II SWF) are likewise extended. The circular clarifies that forms e filed after prior extended deadlines or statutory time limits up to the date of this circular will be regularised accordingly.
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