Income Tax Alert: Last Date For Electronic Filing of Income Tax Forms 15CA/15CB Extended

The Central Board of Direct Taxes (CBDT) has extended the deadline for filing income tax forms 15CA and 15CB in relation to international remittances to August 15 from July 15.

The Income Tax Act stipulates that Form 15CA/15CB must be filed online. Before sending the copy to the authorised dealer for any foreign remittance, taxpayers must first upload the Form 15CA, along with the Chartered Accountant Certificate in Form 15CB, if applicable, to the e-filing platform.

Due to issues noted by taxpayers in filing Forms 15CA/15CB electronically on the web www.incometax.gov.in, the CBDT had previously ruled that taxpayers might submit Forms 15CA/15CB in manual format to an authorised dealer until July 15, 2021.

"In view of the difficulties reported by taxpayers in electronic filing of Income Tax Forms 15CA/15CB on the portal www.incometax.gov.in, it had earlier been decided by CBDT that taxpayers could submit Forms 15CA/15CB in manual format to the authorized dealer till 15th July, 2021," CBDT said.

It has now been decided to push back the deadline to August 15, 2021. As a result, taxpayers can now submit the aforementioned Forms to authorised dealers in manual format until August 15, 2021. Authorized dealers are encouraged to accept such Forms for foreign remittances till August 15, 2021. On the new e-filing platform, there will be an option to upload these forms at a later time for the purpose of generating the Document Identification Number.