Extension of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961

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....nsion of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961 1.   In view of severe pandemic, the Central Board of Direct Taxes, in exercise of its powers under Section 119 of the Income-tax Act, 1961, provides following relaxation in respect of Income-tax compliances by the taxpayers: a)   Appeal to Commissioner (Appeals) under ....

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....e or by 31st May 2021, whichever is later; d)   Filing of belated return under sub-section (4) and revised return under sub-section (5) of Section 139 of the Income-tax Act,1961 for Assessment Year 2020-21, which was required to be filed on or before 31^st March 2021, may be filed on or before 31^st May 2021; e)   Payment of tax deducted under Section 194-IA, ....