Finance Ministry has vide press release dated 14th June, 2021 relaxed the timeline for filing of forms 15CA and 15CB.
Form 15CA is a declaration by resident Indian for making payment to non resident after deduction of tax and 15CB is the certificate issued by the chartered accountant that the tax provision has been complied.
The relaxation is because of the glitches in the new income tax portal, which is a disaster to say the least. Its totally user unfriendly and to navigate through the maze of regulations, clauses, sub clauses require the expert knowledge of a CA, which in my view is very unfortunate. If the portal cannot be accessed and used by layman than it is not useful at all and should be junked immediately.
Secondly and seriously Income Tax should eradicate all these multiplicity of forms and returns to be filed for every single transaction. Its a shame and not at all Ease of Doing Business, in my view.