In view of challenges faced by taxpayers in meeting the statutory and regulatory compliances due to the devastating second wave of COVID- 19, the CBDT vide its Circular No. 08/2021 dated 30.05.2021 has extended various time limits. A gist of extended due dates stands as follows
| S. No. | Particulars | Original Due date | Extended Due date |
| 1 | Filing of appeal before CIT(A), the due date of which was expiring on or after 01.04.2021 | 01.04.2021 or thereafter | 31.05.2021 |
| 2 | Filing of Objections before DRP, the due date of which was expiring on or after 01.04.2021 | 01.04.2021 or thereafter | 31.05.2021 |
| 3 | Filing of ITR in response to notice under Section 148, the due date of which was expiring on or after 01.04.2021 | 01.04.2021 or thereafter | 31.05.2021 |
| 4 | Filing of Belated or revised return of income for AY 2020-21 | 31.03.2021 | 31.05.2021 |
| 5 | Payment of Tax deducted u/s 194-IA, 194-IB and 194M along with filing of Challan cum statement in Form 26QB, 26QC and 26QD respectively | 30.04.2021 | 31.05.2021 |
| 6 | Filing of Form 61, containing particulars of declaration received in Form 60 | 30.04.2021 | 31.05.2021 |
