Know which Due Dates have been extended by CBDT

As of now, 3 Extensions have been granted to the Taxpayer by CBDT for filing Income Tax Return [ITR], Tax Audit Report [TAR], and Other reports required to be filed under Income Tax Act. These extensions were given due to Income Tax Portal Glitches and the spread of the Omicron virus. The latest extensions were given on 11th January 2022.

Extension Circular 1 dated 20.05.2021

Extension Circular 2 dated 09.09.2021

Extension Circular 3 dated 11.01.2022

The Extensions were as follows:

Furnishing Tax Audit Report

• Original Due Date: 30.09.2021
• First Extension: 31.10.2021
• Second Extension: 15.01.2022
• Third Extension: 15.02.2022

Furnishing Transfer Pricing Audit Report

• Original Due Date: 31.10.2021
• First Extension: 30.11.2021
• Second Extension: 31.01.2022
• Third Extension: 15.02.2022

Filing ITR for Non-audit Cases

• Original Due Date: 31.07.2021
• First Extension: 30.09.2021
• Second Extension: 31.12.2021
• No Further Extension has been Granted

Filing ITR for a Company, Other than Company where Audit is applicable or partner of a firm whose accounts are required to be audited

• Original Due Date: 31.10.2021
• First Extension: 30.11.2021
• Second Extension: 15.02.2022
• Third Extension: 15.03.2022

Filing ITR in cases where Transfer Pricing is applicable

• Original Due Date: 30.11.2021
• First Extension: 31.12.2021
• Second Extension: 28.02.2022
• Third Extension: 15.03.2022

Filing Belated/Revised ITR

• Original Due Date: 31.12.2021
• First Extension: 31.01.2022
• Second Extension: 31.03.2022

Please note that although due dates for filing ITR have been extended, interest u/s 234A is applicable where Tax Payable is more than Rs. 100,000.

Please further note that, in case of a belated return, Late fees is applicable and you are not allowed to carry forward your losses.