CBDT extends due dates for filing of Income Tax Returns

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.ParticularsOriginal Due dates1st Extension2nd Extended Due date
1Returns for Non – Audit cases31st July 202130th September 202131st December 2021
2Report of Audit30th September 202131st October 202115th January 2022
3Report under section 92E31st October 202130th November 202131st January 2022
4Returns for Assessee requiring Audit31st October 202130th November 202115th February 2022
5Returns for Assessee requiring TP report30th November 202131st December 202128th February 2022
6Belated / Revised Return of Income31st December 202131st January 202231st 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.

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