CS Lalit Rajput
The Central Board of Direct Taxes (Income Tax Department) vide Press Release ID: 1753603 dated 09.09.2021 {CBDT Circular No.17/2021 in F.No.225/49/2021/ITA-II dated 09.09.2021} has decided to further extend the due dates for filing of Income Tax Returns (ITR) and various reports of audit for the Assessment Year 2021-22.
CBDT has considered representation w.r.t. difficulties reported by the taxpayers and other stakeholders in the filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22 under the Income-tax Act, 1961(the “Act”).
CBDT extends due dates for filing of Income Tax Returns and various reports of audit for Assessment Year 2021-22
Extension Table for AY 2021-22
|
Sl. |
Nature of Extension |
Original Due Date |
Extended Due Date |
|
1 |
Return of Income for the Assessment Year 2021-22 - section 139 (1) of the Act |
31.07.2021 |
31.12.2021 |
|
2 |
Report of Audit under any provision of the Act for the Previous Year 2020-21 |
30.09.2021 |
15.01.2022 |
|
3 |
furnishing Report from an Accountant by persons entering into international transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2020-21 |
31.10.2021 |
31.01.2022 |
|
4 |
Return of Income for the Assessment Year 2021-22 - section 139 (1) of the Act |
31.10.2021 |
15.02.2022 |
|
5 |
furnishing of Return of Income for the Assessment Year 2021-22- section 139 (1) of the Act |
30.11.2021 |
28.02.2022 |
|
6 |
Furnishing of belated/revised Return of Income for the Assessment Year 2021-22, - section 139 (4) & 139 (5) of the Act |
31.12.2021 |
31.03.2022 |
Clarification
It is also clarified that the extension of the dates as referred to in clauses (9), (12) and (13) of Circular No.9/2021 dated 20.05.2021 and in clauses (1), (4) and (5) above shall not apply to Explanation 1 to section 234A of the Act, in cases where the amount of tax on the total income as reduced by the amount as specified in clauses (i) to (vi) of sub-section (1) of that section exceeds rupees one lakh. Further, in case of an individual resident in India referred to in sub-section (2) of section 207 of the Act, the tax paid by him under section 140A of the Act within the due date (without extension under Circular No.9/2021 dated 20.05.2021 and as above) provided in that Act, shall be deemed to be the advance tax.
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