Due date for filing application in form 10A & 10AB extended
CBDT vide Circular No. 16 /2021 dated 29th August 2021 extended due dates for electronic filing of various forms, due to the difficulties faced by taxpayers in filing of such forms on new income tax portal. Extended due dates are as follows:
| Sr | Form | Extended Due Date |
|---|---|---|
| 1 | The application for registration or approval under Section 10(23C), 12A or 80G of the Act in Form No.10AB*See note 01 | 31st March, 2022 |
| 2 | The application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G of the Act in Form No. 10A *See note 01 | 31st March, 2022 |
| 3 | The Equalization Levy Statement in Form No.1 for the Financial Year 2020-21 | 31st December, 2021 |
| 4 | The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th June, 2021 | 30th November, 2021 |
| 5 | The Quarterly statement in Form No. 15CC to be furnished by authorized dealer in respect of remittances made for the quarter ending on 30th September, 2021 | 31st December, 2021 |
| 6 | Uploading of the declarations in Form No. 15G/15H during the quarter ending 30th June, 2021 | 30th November, 2021 |
| 7 | Uploading of the declarations received from recipients in Form No. 15G/15H during the quarter ending 30th September, 2021 | 31st December, 2021 |
| 8 | Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th June, 2021 | 30th November, 2021 |
| 9 | Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th September, 2021 | 31st December, 2021 |
| 10 | Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30th June, 2021 | 30th November, 2021 |
| 11 | Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30th September, 2021 | 31st December, 2021 |
| 12 | Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Act, in Form No.3CEAC | 31st December, 2021 |
| 13 | Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Act, in Form No. 3CEAD | 31st December, 2021 |
| 14 | Intimation on behalf of an international group for the purposes of the proviso to sub-section (4) of section 286 of the Act in Form No. 3CEAE | 31st December, 2021 |
#Note 01: CBDT extended due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961 by Circular 07/2024 dated 25th April 2024 up to 30/06/2024.
History of extension for Form 10A/10AB
| Circular Number | Issuance Date | Extended Due Date |
|---|---|---|
| Circular No. 12/2021 | 25.06.2021 | 31.08.2021 |
| Circular No. 16/2021 | 29.08.2021 | 31.03.2022 |
| Circular No. 22/2022 | 01.11.2022 | 25.11.2022 |
| Circular No. 8/2022 | 31.03.2022 | 30.09.2022 |
| Circular No. 6/2023 | 24.05.2023 | 30.09.2023 |
| Circular No. 7/2024 | 25.04.2024 | 30.06.2024 |
