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.
Following are extended due dates:
|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 transactionUnder 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|
- 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.