The covid-19 pandemic has caused India to adopt new working techniques that suit the current situation, and the Challan System here is no exception to this. The government has implemented and undertaken many approaches in the Tax system so that even during circumstances like this; the Income Tax department can work smoothly and efficiently.


The first step taken by the government is by Extending the Income Tax timeline during the Covid-19 second wave. The Income Tax department recently extended a few compliance timelines to relieve the taxpayers during the pandemic.

Keeping in mind the current situation, the Central Board of Direct Taxes (CBDI) issued some guidelines in favor of the taxpayers under the Income Tax Act, 1961.


The Tax department extended the time for filing Income Tax Return for the assessment year 2020-2021 to May 31, 2021, under Section (4) sub-section (5) of the Income Tax Act 1961.

The TDS payment under Sections 194-IA, 194-IB, and 194M, and filling of the Challan statements regarding deductions of payments can now be done before or till 31 May 2021.

The time for payment of the amount under the Vivad Se Viswas Scheme is also extended to 30th June 2021.

The government has also extended the time limits of various other Income Tax related cases from 30 April 2021 to 30 June 2021.


The time limit for passing any assessment or reassessment under the Income Tax Act, 1961, Section 153 (B).

The time limit for issuance of notice for reopening the assessment where income has escaped assessment, Section 148 of the Income Tax Act,1961.


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