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 Extension | Original Due Date | Extended Due Date |
| 1 | The 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) | 30.09.2021 | 15.02.2022 |
| 2 | 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 | 15.02.2022 |
| 3 | Return of Income for the Assessment Year 2021-22 – section 139 (1) of the Act | 31.10.2021 | 15.02.2022 |
| 4 | The due date for furnishing of Return of Income for the Assessment Year 2021-22- section 139 (1) of the Act | 30.11.2021 | 15.03.2022 |
| 5 | The 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) | 31.10.2021 | 15.02.2022 |
- 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.
- Source: Link of the Notification – Click Here
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