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    09 - Income Tax

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    Raveendran P M
    The Central Board of Direct Taxes (CBDT) has extended various income tax return filing and audit report deadlines for Assessment Year 2021-22. The due dates for filing individual income tax returns have been extended from September 30, 2021 to December 31, 2021. The due dates for filing audit reports have been extended to January 15, 2022. The CBDT has provided further extensions till February/March 2022 for other return filing categories. The extensions provide relief to taxpayers but do not apply in cases where tax exceeds 1 lakh rupees.

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    09 - Income Tax

    Uploaded by

    Raveendran P M
    21 views2 pages
    The Central Board of Direct Taxes (CBDT) has extended various income tax return filing and audit report deadlines for Assessment Year 2021-22. The due dates for filing individual income tax returns have been extended from September 30, 2021 to December 31, 2021. The due dates for filing audit reports have been extended to January 15, 2022. The CBDT has provided further extensions till February/March 2022 for other return filing categories. The extensions provide relief to taxpayers but do not apply in cases where tax exceeds 1 lakh rupees.

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    09- Income Tax

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    The Central Board of Direct Taxes (CBDT) has extended various income tax return filing and audit report deadlines for Assessment Year 2021-22. The due dates for filing individual income tax returns have been extended from September 30, 2021 to December 31, 2021. The due dates for filing audit reports have been extended to January 15, 2022. The CBDT has provided further extensions till February/March 2022 for other return filing categories. The extensions provide relief to taxpayers but do not apply in cases where tax exceeds 1 lakh rupees.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    21 views2 pages

    09 - Income Tax

    Uploaded by

    Raveendran P M
    The Central Board of Direct Taxes (CBDT) has extended various income tax return filing and audit report deadlines for Assessment Year 2021-22. The due dates for filing individual income tax returns have been extended from September 30, 2021 to December 31, 2021. The due dates for filing audit reports have been extended to January 15, 2022. The CBDT has provided further extensions till February/March 2022 for other return filing categories. The extensions provide relief to taxpayers but do not apply in cases where tax exceeds 1 lakh rupees.

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    © All Rights Reserved
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    taxsutra All rights reserved

    Government of India
    Ministry of Finance
    Department of Revenue
    Central Board of Direct Taxes

    New Delhi, 9th September, 2021

    PRESS RELEASE

    CBDT extends due dates for filing of Income Tax Returns and various reports of
    audit for the Assessment Year 2021-22

    On consideration of 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”), Central Board of Direct Taxes (CBDT) has
    decided to further extend the due dates for filing of Income Tax Returns and various
    reports of audit for the Assessment Year 2021-22. The details are as under:

    1. The due date of furnishing of Return of Income for the Assessment Year 2021-22,
    which was 31st July, 2021 under sub-section (1) of section 139 of the Act, as
    extended to 30th September, 2021 vide Circular No.9/2021 dated 20.05.2021, is
    hereby further extended to 31st December, 2021;

    2. The due date of furnishing of Report of Audit under any provision of the Act for the
    Previous Year 2020-21, which is 30th September, 2021, as extended to 31st
    October, 2021 vide Circular No.9/2021 dated 20.05.2021, is hereby further
    extended to 15th January, 2022;

    3. The due date of 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, which is 31st October, 2021, as extended to
    30th November, 2021 vide Circular No.9/2021 dated 20.05.2021, is hereby further
    extended to 31st January, 2022;

    4. The due date of furnishing of Return of Income for the Assessment Year 2021-22,
    which is 31st October, 2021 under sub-section (1) of section 139 of the Act, as
    extended to 30th November, 2021 vide Circular No.9/2021 dated 20.05.2021, is
    hereby further extended to 15th February, 2022;

    5. The due date of furnishing of Return of Income for the Assessment Year 2021-22,
    which is 30th November, 2021 under sub-section (1) of section 139 of the Act, as
    extended to 31st December, 2021 vide Circular No.9/2021 dated 20.05.2021, is
    hereby further extended to 28th February, 2022;

    Downloaded by [email protected] at 09/09/21 07:34pm


    taxsutra All rights reserved

    6. The due date of furnishing of belated/revised Return of Income for the Assessment
    Year 2021-22, which is 31st December, 2021 under sub-section (4)/sub-section (5)
    of section 139 of the Act, as extended to 31st January, 2022, vide Circular
    No.9/2021 dated 20.05.2021, is hereby further extended to 31st March, 2022;

    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.

    CBDT Circular No.17/2021 in F.No.225/49/2021/ITA-II dated 09.09.2021 issued.


    The said Circular is available on www.incometaxindia.gov.in.

    (Surabhi Ahluwalia)
    Commissioner of Income Tax
    (Media & Technical Policy)
    Official Spokesperson, CBDT

    Downloaded by [email protected] at 09/09/21 07:34pm


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