Income Tax Due Dates Extension for AY 2021-22

Direct Taxation

September 10, 2021

The Income tax Department launched a new income tax portal in June, 2021. However, functionalities of the new portal are not yet upto mark and also technical glitches are not yet resolved.

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Considering the difficulties faced by taxpayers and other stakeholders in filing income tax returns and unresolved pending glitches of Income tax portal, CBDT has decided to extend the due date of filing of various income tax returns and audit reports for FY 2020-21 (A.Y. 2021-22) vide Circular No. 17/2021 dated 9th September, 2021.

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Following are extended due dates:

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Form/Statement	Period	Original Due Date	Extended Due Date (Vide Circular No.9/2021 dated 20.05.2021)	Further extended Due dates
Income Tax return-By the person who is required to get his accounts audited under section 44AB of Income Tax Act or any other law	F.Y. 2020-21	31st October, 2021	30th November, 2021	15th February, 2022
Income Tax Return- By partner of the firm who is required to get his accounts audited	FY 2020-21	31st October, 2021	30th November, 2021	15th February, 2022
Income Tax Return- By Company	FY 2020-21	31st October, 2021	30th November, 2021	15th February, 2022
Income Tax Return-By person who is required to furnish audit report with respect to international transaction or specified domestic transaction Under section 92E of Income Tax Act	FY 2020-21	30th November, 2021	31st December, 2021	28th February, 2022
Income Tax Return-By Any other person	FY 2020-21	31st July, 2021	30th September, 2021	31st December, 2021
Belated/Revised Income Tax Return under section 139(4)/139(5) of Income Tax Act	FY 2020-21	31st December, 2021	31st January, 2022	31st March, 2022
Tax Audit Report	F.Y. 2020-21	30th September, 2021	31st October, 2021	15th January, 2022
Audit report for persons entering into international transaction or specified domestic transaction	F.Y. 2020-21	31st October, 2021	30th November, 2021	31st January, 2022

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Note:

Above mentioned extension of due dates of Income Tax return filing shall not apply for computation of Interest under Section 234A of Income Tax Act, 1961, i.e., Interest on Delay or non-submission of Income Tax Return, where net amount of tax payable (after deducting TDS and Advance Tax) exceeds INR 1,00,000.

CA Kavit Vijay

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Income Tax Due Dates Extension for AY 2021-22

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