TheCBDT has further extended the due dates for filing of Income Tax Returns and various reports of Audit for Assessment Year 2021-22. The details are as under
|Sr. No.||Particulars||Original Due dates||1st Extension||2nd Extended Due date|
|1||Returns for Non – Audit cases||31st July 2021||30th September 2021||31st December 2021|
|2||Report of Audit||30th September 2021||31st October 2021||15th January 2022|
|3||Report under section 92E||31st October 2021||30th November 2021||31st January 2022|
|4||Returns for Assessee requiring Audit||31st October 2021||30th November 2021||15th February 2022|
|5||Returns for Assessee requiring TP report||30th November 2021||31st December 2021||28th February 2022|
|6||Belated / Revised Return of Income||31st December 2021||31st January 2022||31st March 2022|
1.Extended due dates shall not be applicable 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 subsection (1) of that section exceeds rupees One lakh.
2.In case of an Individual resident in India, 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.