Notification regarding linking of PAN with Aadhaar and Completion of penalty proceeding under Income tax-Act, 1961 extended up to 31.03.2022 (dated – 17.09.2021) – CBDT

• 20th, September 2021
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Notification regarding linking of PAN with Aadhaar and Completion of penalty proceeding under Income tax-Act, 1961 extended up to 31.03.2022 (dated – 17.09.2021) – CBDT

• Where the specified Act is the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act) and,
• The completion of any action, referred to in clause (a) of sub-section (1) of section 3 of the said Act, relates to passing of any order for imposition of penalty under Chapter XXI of the Income-tax Act, 1961
• The 30th day of March, 2022 shall be the end date of the period during which the time limit specified in, or prescribed or notified under, the Income-tax Act falls for the completion of such action; and
• The 31st day of March, 2022 shall be the end date to which the time-limit for completion of such action shall stand extended;
• The compliance of any action, referred to in clause (b) of sub-section (1) of section 3 of the said Act, relates to intimation of Aadhaar number to the prescribed authority under sub-section (2) of section 139AA of the Income-tax Act, the time-limit for such the compliance of such action shall stand extended to the 31st day of March, 2022.
• Where the specified Act is the Prohibition of Benami Property Transaction Act, 1988, (45 of 1988) (hereinafter referred to as the Benami Act) and the completion of any action, as referred to in clause (a) of sub-section (1) of section 3 of the said Act, relates to issue of notice under sub-section (1) or passing of any order under sub-section (3) of section 26 of the Benami Act,-
• The 30th day of June, 2021 shall be the end date of the period during which the time-limit specified in or prescribed or notified under the Benami Act falls, for the completion of such action; and
• The 31st day of March, 2022 shall be the end date to which the time-limit for completion of such action shall stand extended.