ITR and Audit Reports Due Date Further Extended on 09.09.2021 by CBDT

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CS Lalit Rajput | Sep 10, 2021 | Views 637906

ITR and Audit Reports Due Date Further Extended on 09.09.2021 by CBDT

ITR and Audit Reports Due Date Further Extended on 09.09.2021 by CBDT

The Central Board of Direct Taxes (Income Tax Department) vide Press Release ID: 1753603 dated 09.09.2021 {CBDT Circular No.17/2021 in F.No.225/49/2021/ITA-II dated 09.09.2021} has decided to further extend the due dates for filing of Income Tax Returns (ITR) and various reports of audit for the Assessment Year 2021-22.

CBDT has considered representation w.r.t. 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”).

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

Extension Table for AY 2021-22 

Sl. Nature of Extension Original Due Date Extended Due Date
1 Return of Income for the Assessment Year 2021-22 – section 139 (1) of the Act 31.07.2021 31.12.2021
2 Report of Audit under any provision of the Act for the Previous Year 2020-21 30.09.2021 15.01.2022
3 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 31.10.2021 31.01.2022
4 Return of Income for the Assessment Year 2021-22 – section 139 (1) of the Act 31.10.2021 15.02.2022
5 furnishing of Return of Income for the Assessment Year 2021-22- section 139 (1) of the Act 30.11.2021 28.02.2022
6 Furnishing of belated/revised Return of Income for the Assessment Year 2021-22, – section 139 (4) & 139 (5) of the Act 31.12.2021 31.03.2022

Clarification: 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.

Source: Press Release and NotificationClick Here

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