31 October 2020 -Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2019-20.*
Quarterly statement of TDS deposited for the quarter ending September 30, 2020*
Due date for furnishing of Annual audited accounts for each approved programmes under
section 35(2AA)*
Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September 30, 2020*
Copies of declaration received in Form No. 60 during April 1, 2020 to September 30, 2020 to the concerned Director/Joint Director*
Due date for filing of return of income for the assessment year 2020-21 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited).
Note: The due date for filing of return has been extended from October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.
Audit report under
section 44AB for the assessment year 2020-21 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under
section 92E
Note: The due date for filing of audit report for the Assessment Year 2020-21 has been extended from October 31, 2020 to December 31, 2020 vide Press Release, dated 24-10-2020
Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.
Note: The due date for filing of report has been extended from October 31, 2020 to December 31, 2020 vide Press Release, dated 24-10-2020
Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm's length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2020).
Note: The report is required to be furnished by the due date of furnishing the return of income under
section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from October 31, 2020 to November 30, 2020 videthe Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.
Due date for filing of audit report under
section 44AB for the assessment year 2020-21 in the case of a corporate-assessee or non-corporate assessee.
Note: The due date for filing of audit report for the assessment year 2020-21 has been extended from September 30, 2020 to October 31, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Note: The due date for filing of audit report for the assessment year 2020-21 has been further extended from October 31, 2020 to December 31, 2020.
Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2020).
Note: The statement is required to be furnished by the due date of furnishing the return of income under
section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.
Application in Form 9A for exercising the option available under Explanation to
section 11(1) to apply income of previous year in the next year or in future (if the assessee is required to submit return of income on October 31, 2020).
Note: The application is required to be furnished by the due date of furnishing the return of income under
section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.
Statement in Form no. 10 to be furnished to accumulate income for future application under
section 10(21) or
11(1) (if the assessee is required to submit return of income on October 31, 2020).
Note: The statement is required to be furnished by the due date of furnishing the return of income under
section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020
Due date for claiming foreign tax credit, upload statement of foreign income offered for tax for the previous year 2019-20 and of foreign tax deducted or paid on such income in Form no. 67. (if due date of submission of return of income is October 31, 2020).
Note: The statement is required to be furnished by the due date of furnishing the return of income under
section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020
Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under
section 35(2AB) [if company does not have any international/specified domestic transaction]*
Note: The report is required to be furnished by the due date of furnishing the return of income under
section 139(1). The due date for submission of return of income for the Assessment Year 2020-21 has extended from October 31, 2020 to November 30, 2020 vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Note: The due date for submission of return of income for the Assessment Year 2020-21 has been further extended from November 30, 2020 to January 31, 2021 vide Press Release, dated 24-10-2020.
