On 29 August 2021, the CBDT published circular No. 16/2021 to extend the deadlines for the electronic submission (E-filing) of various forms. Accordingly, the due date for filing the CbC report notice (i.e. Form 3CEAC) may be submitted on or before 31 December 2021, instead of 30 November 2021. In this case, the report (i.e. Form 3CEAD) can also be submitted on or before 31 December 2021 instead of 30 November 2021.
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