ITR and Audit Due date Further Extended on 11.01.2022 [Extension Table for AY 2021-22]

ITR and Audit Reports Due Date Further Extended on 11.01.2022 by CBDT

The Central Board of Direct Taxes (Income Tax Department) vide F. No. 225/49/2021/ITA-II

 dated 09.09.2021 {CBDT Circular No.01/2022 dated 11.01.2022}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 ExtensionOriginal Due DateExtended Due Date
1The due date for furnishing Report of Audit under any provision of the Act for the Previous Year 2020-21 (clause (a) of Explanation 2 to sub-section (1) of section 139)30.09.202115.02.2022
2furnishing Report from an Accountant by persons entering into international transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2020-2131.10.202115.02.2022
3Return of Income for the Assessment Year 2021-22 – section 139 (1) of the Act31.10.202115.02.2022
4The due date for furnishing of Return of Income for the Assessment Year 2021-22- section 139 (1) of the Act30.11.202115.03.2022
5The due date of furnishing of Report of Audit under any provision of the Actfor the Previous Year 2020-21. (clause (aa) of Explanation 2 to sub-section (1) of section 139)31.10.202115.02.2022
  • Clarification:

1. It is clarified that this extension shall not apply to Explanation 1 tosection 234A of the Act, in cases where the amount of tax on the total income asreduced by the amount as specified in clauses (i) to (vi) of sub-section (1) of thatsection exceeds one lakh rupees.

2. : For the purpose of Clarification 1, 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 undersection 140A of the Act within the due date (without extension under CircularNo.9/2021, Circular No.17/2021 and this Circular) provided in that Act, shall be deemed to be the advance tax.

Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.