CS Lalit Rajput
ITR and Audit Reports Due Date Further Extended on 11.01.2022 by CBDT
The Central Board of Direct Taxes (Income Tax Department) vide F. No. 225/49/2021/ITA-II dated 09.09.2021 {CBDT Circular No.01/2022 dated 11.01.2022} 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 filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22 under the Income-tax Act, 1961(the "Act").
Extension Table for AY 2021-22
|
Sl. |
Nature of Extension |
Original Due Date |
Extended Due Date |
|
1 |
The due date for furnishing Report of Audit under any provision of the Act for the Previous Year 2020-21 (clause (a) of Explanation 2 to sub-section (1) of section 139) |
30.09.2021 |
15.02.2022 |
|
2 |
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 |
15.02.2022 |
|
3 |
Return of Income for the Assessment Year 2021-22 - section 139 (1) of the Act |
31.10.2021 |
15.02.2022 |
|
4 |
The due date for furnishing of Return of Income for the Assessment Year 2021-22- section 139 (1) of the Act |
30.11.2021 |
15.03.2022 |
|
5 |
The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21. (clause (aa) of Explanation 2 to sub-section (1) of section 139) |
31.10.2021 |
15.02.2022 |
Clarification
- It is clarified that this extension 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 one lakh rupees.
- For the purpose of Clarification 1, 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, Circular No.17/2021 and this Circular) provided in that Act, shall be deemed to be the advance tax.
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