Direct Taxes Professionals’ Association, Kolkata has requested FM for further extension of various due dates under Income-tax Act, 1961 especially Income Tax Return Forms for AY 2020­- 21, Tax Audit Reports and other related Returns for AY 2020­- 21. Text of their representation is as follows:-

Income Tax Building, 3, Govt. Place West, Ground Floor,
Kolkata 700001 Ph – 033-22420638

Ref. No. DTPA/Rep/20-21/18

Dated: 8th January 2021

Smt. Nirmala Sitharaman

Hon’ble Minister of Finance and Corporate Affairs
Government of India
Department of Revenue
North Block
New Delhi – 110001
[email protected]

Respected Madam,

Re: Representation for further extension of various due dates under Income-tax Act, 1961 especially Income Tax Return Forms for AY 2020­- 21, Tax Audit Reports and other related Returns for AY 2020­- 21

At the outset we convey our Good Wishes for New Year. We would like to make the following submission:

1. We refer to our earlier representation submitted to your honour detailing therein problems being faced by taxpayers/professionals due to ongoing COVID19 pandemic and the resultant need to further extend the due dates of filing ITR Forms and Tax Audit report and other related returns/reports for AY 2020-21. Considering the problems being faced by the taxpayers, the Government was kind enough to provide further time to the taxpayers for furnishing of Income Tax Returns, tax audit reports etc. vide Notification No. 93/2020 dated 31.12.2020.We duly appreciate the same. However, we wish to inform that the said extended time of 10 days for furnishing of ITR Form for AY 2020-21 for general taxpayers and 15 days for furnishing of tax audit reports and related returns is not at all sufficient. Despite best efforts by the professionals/ taxpayers, all the IT Returns could not be furnished. If the ITRs are not filed in time it may entail Late Fee of Rs.5,000 or Rs.10,000 as the case may be, which is a big burden.

2. This year is an exceptional year due to Covid-19 pandemic and the inconvenience caused to the taxpayers and tax professionals is immeasurable. Further, despite recent approval by concerned regulatory authorities of vaccines for emergency use to cure this dreaded disease, it is still not good enough and risk in general is not yet over. United Kingdom has just imposed a 6-week lockdown as a mutated and already several positive cases have been found in case of people in India of the said UK Covid Virus.

3. Your honour will appreciate that several hardships and difficulties, both operational and financial, are still being faced making it difficult for both taxpayers and professionals to meet the extended deadline of furnishing of ITR Forms within the deadline and TAR for AY 2020-21 within a week or so from now. The extension of 10-15 days does not appear to be a really very supportive stance to deal with such a large-scale pandemic situation.

4. Your honour will kindly appreciate that the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 had extended the due dates for delivering Statements of TDS and TCS of 1st and 2nd quarters of FY 2020-21 to 31.03.2021, however, the due date for 3rd quarter of FY 2020-21 remains 15.01.2021 for TCS and 31.01.2021 for TDS, which has not been extended. These dates also need to be extended to 31.03.2021 for harmonious compliances in this regard.

5. Humble Suggestions: In the interest of the Nation as a whole, we humbly request that the dates may kindly be further extended as under:

a) Due dates for furnishing return of income in non-company/ non audit cases u/s 139(1) of the Income-tax Act, 1961 may please be extended to 31st March, 2021;

b) Specified date u/s 44AB of the Act for furnishing tax audit report and Report u/s 92E in case of specified Domestic Transactions/ International Transactions 1961 may be extended to 28th February, 2021. The date for furnishing Income Tax returns in case of company/ audit cases/ Charitable Societies or Institutions for AY 2020-21 may please be extended to 31st March, 2021.

c) Further, all the other due dates of compliances under Income-tax Act, 1961 (TDS/TCS/Section 11(1A)/54/54F etc.) be also suitably extended to say 31st March, 2021 to enable assessees to meet such deadlines without incurring any other extra cost or Late Fee.

6. We hope that our suggestions would be favourably considered by your honour.

With Warm Regards,

Yours faithfully,

For Direct Taxes Professionals’ Association
CA N K Goyal
Adv Narayan Jain
Chairman- Representation Committee  

CC for necessary consideration to :

Shri Anurag Singh Thakur,
Hon’ble Minister of State for Finance and Corporate Affairs
Government of India, Department of Revenue, North Block,
New Delhi – 110001

Chairman, Central Board of Direct Taxes, Ministry of Finance,
Government of India, North Block,
New Delhi-110 001.

Download Representation in PDF Format

Also Read:-

S. No. Date Association Particulars with link
1 9 Dec 2020 Western Maharashtra Tax Practitioners Extend due dates of Tax Audit & ITR for AY 2020–21
2 12 Dec 2020 Gujarat Sales Tax Bar Extend GSTR-9/9A/9C due date for FY 2019-20 to 30/06/2021
3 12 Dec 2020 Chamber of Tax Consultants Extend due dates for Tax/Transfer Pricing Audit & ITR for AY 2020-21
4 12 Dec 2020 Tax Practitioner’s Association, Indore Extend due dates for filing Tax/TP Audit Report & ITR for AY 2020-21
5 14 Dec 2020 AGFTC, ITBC and CAA Extend due dates of Tax Audit Reports/ITR for A.Y. 2020-21
6 15 Dec 2020 BCAS, CAA (Ahmedabad), CAA (Surat), KSCAA & LCAS Request to Extend Due dates under GST & Income Tax
7 15 Dec 2020 Tax Bar Association, Bhilwara Request to extend Due Date of filing of Tax Audit & ITR
8 15 Dec 2020 Direct Taxes Professionals’ Association, Kolkata Extend due date of ITR & Tax Audit for AY 2020-21
9 16 Dec 2020 Lucknow CA Tax Practioners’ Association Extend Due date for filing Tax Audit Report & ITR
10 16 Dec 2020 Jamshedpur Chartered Accountants Extend Due Date of filing Tax Audit & ITR to 31.03.2021
11 13 Dec 2020 Direct Taxes Committee of ICAI ICAI requests for extension of various Income-tax due dates
12 10 Dec 2020 Udaipur Tax Bar Association Further extend due dates of ITR & Tax Audit Reports for FY 2019-20
13 15 Dec 2020 CA Social Affiliation (CASA) Extend Tax/TP Audit Report & ITR filing due date for AY 2020-21
14 19 Dec 2020 Chartered Accountants Association, Jalandhar Extend Due Dates for Tax Audit and Income Tax Return Filing
15 19 Dec 2020 All India Federation of Tax Practitioners (CZ) Request for extension of due dates of Tax Audit Reports/ITR
16 19 Dec 2020 Vyyapaar Mandal Association, Nagore & AIMTPA Extended Income Tax & GST Audit/Return/Compliance dates
17 17 Dec 2020 Emerging Businesses Chamber Of Commerce Extend due dates for Income Tax Audit & Returns for AY 2020-21
18 Dec 2020 The Uttar Pradesh Tax Bar Association Representation for Extension of time for Tax Audit & Return
19 19 Dec 2020 Tax Bar Association, Guwahati Extend Tax Audit/ITR due dates for AY 2020-21
20 21 Dec 2020 Tax Bar Association, Guwahati Extend due dates of GSTR-9/ GSTR-9C for FY 2018-19 & 2019-20
21 17 Dec 2020 Karnataka State Chartered Accountants Association Waive Late Fees for Delayed Filing of GST Returns
22 15 Dec 2020 Direct Taxes Professionals’ Association Extend Vivad Se Vishwas Scheme due date to 15.03.2021
23 15 Dec 2020 Direct Taxes Professionals’ Association Extend due date of AGM to 31st March 2021
24 15 Dec 2020 Association of Tax payers & Professional, Agra Extend due of GSTR-9, GSTR-9A & GSTR-9C
25 08 Dec 2020 Tax Bar Association (Regd), Allahabad Extend due date of ITR/Tax Audit/GSTR-9/GSTR-9C
26 08 Dec 2020 Tax Consultant & Practitioners Association of Kerala Extend due of ITR, GSTR 9, 9A & 9C for FY 2018-19 & 2019-20
27 21 Dec 2020 Tax Bar Association, Guwahati Extend CFSS 2020 & LLP Settlement Scheme 2020 to 31.03.2021
28 22 Dec 2020 Income Tax Bar Association, Lucknow Extend Time for filing ITR & Audit Report for A.Y 2020-21
28 22 Dec 2020 53 GST and Trade Associations 53 Associations requests Extension for GSTR 9, 9A & 9C
29 16 Dec 2020 Chandigarh Chartered Accountants Taxation Association Extend Income Tax & GST Return & Audit due dates
30 22 Dec 2020 Bhayander CA Social Group Request to extend Due date of Annual GST Return & Audit
31 22 Dec 2020 Luminaires Accessories Components Manufacturers Association Extend due dates for Tax Audit & Income Tax Return filing for AY 2020-21
32 22 Dec 2020 All Professionals, Tax Payers and Stakeholders Open letter for extension of Due dates under Income Tax and GST
33 22 Dec 2020 Punjab Accountants Association Extend due date for filing ITR & Tax Audit Report- AY 2020-21
34 22 Dec 2020 Bhayander CA Social Group Extend Income Tax Audit & ITR Due dates for AY 2020-21
35 23 Dec 2020 The Tax Bar Association, Odisha Extend due dates of Audit Reports, ITRs, GST Returns, VSV Scheme
36 21 Dec 2020 Sales Tax Bar Association, Delhi Extend Tax/TP Audit & ITR Due dates for AY 2020-21
37 23 Dec 2020 Direct Taxes Professionals’ Association Extend Income Tax, Companies & CGST Act compliance due dates
38 24 Dec 2020 ICSI Extend due dates of CFSS, LLPSS, Charge Forms, Meetings
39 24 Dec 2020 All Odisha Tax Advocates Association Extend due date for filing TAR/ITR/GSTR9/9A/9C
40 25 Dec 2020 BJP Economic Cell, Rajasthan Extend Income Tax, GST, LLP, Company Law due dates
41 23 Dec 2020 Hyderabad Chartered Accountants’ Society Extend Due date under GST and Income Tax
42 22 Dec 2020 A. P. Tax Bar Association, Vijayawada Extend date of filing of GSTR 9, GSTR 9C and IT returns
43 03 Jan 2021 National Company Law Tribunal Bar Association Representation for further extension of CFSS 2020
44 25 Nov 2020 Merchants Chamber of Uttar Pradesh Request for extension of Company Fresh Start Scheme 2020
45 04 Jan 2021 Adv. Anuj Bhatt Request to President to take Suo-Moto cognizance of GST Issues
46 03 Jan 2021 The Chamber of Tax Consultants Extend Income-tax due dates with humane approach
47 01 Jan 2021 WMTPA Highly Disappointing GST Audit Due Date Extension
48 01 Jan 2021 The A.P. Tax Bar Association, Vijayawada Extend due date of Form GSTR 9 and 9C for year 2018-19
49 06 Jan 2021 Chartered Accountants Association, Surat.
50 06 Jan 2021 ICAI ICAI request for further extension of TAR/ITR due dates
51 08 Jan 2021 All India Federation of Tax Practitioners AIFTP request for further extension of Income-tax due dates
52 08 Jan 2021 Direct Taxes Professionals’ Association Further extend Income Tax Return & Audit due dates

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  1. Hitesh Chandarana says:

    we are receiving a letter of honor/ appreciation from CBDT immediately after filing the tax returns. Instead, CBDT< GST and MCA be authorized to issue a certificate of death or certificate of illness. These authorities are most responsible for stress, hypertension, and diabetic-related illness amongst the taxpayers' population. Remember, they have not waived interest by extending the time. Our PM & FM say they are public servants (janta ke sevak), but they behave like public bosses. They have no human face. They are demons (asurs). 50 odd associations have no brain, only they have.

  2. prashanth says:

    Dear Nirmala Madam, please do not extend the due dates any further. Going forward also do not extend the set dates , except in case of technical glitches in the portal. do not succumb to the pressure of the lobby . thank you

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