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 Chapter XX of the Income-tax Act, 1961 for
which the last date of filing under that Section is 1" April 2021 or thereafter, may be filed within
the time provided under that Section or by 31" May 2021 , whichever is later;

b) Objections to Dispute Resolution Panel (DRP) under Section 144C of the Income-tax
Act, 1961, for which the last date of filing under that Section is 1" April 2021 or thereafter, may
be filed within the time provided under that Section or by 31" May 2021 , whichever is later;

c) Income-tax return in response to notice under Section 148 of the Income-tax Act, 1961,
for which the last date of filing of return of income under the said notice is 1" April 2021 or
thereafter, may be filed within the time allowed under that notice or by 31" 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 " March 2021 , rnay be filed on or before 31" May 2021 ;

e) Payment of tax deducted under Section 194-IA, Section 194-IB and Section 194M of
the Income-tax Act, 1961 and filing of challan-cum-statement for such tax deducted, which are
required to be paid and furnished by 30'h April 2021 under Rule 30 of the Income-tax Rules,
1962, may be paid and furnished on or before 31" May 2021 ;

f) Statement in Form No. 61, containing particulars of declarations received in Form
No.60, which is due to be furnished on or before 30'h April 2021 , may be furnished on or before
31" May 2021.