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

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The Extended due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22. The details are as under:

S.noParticularsOriginal Due DatePrevious Extended DateCurrent Extended Date
1Income Tax Return (Assessees not subject to Audit)31.07.202130.09.202131.12.2021
2Tax Audit Report: under any Provision/ Section of the Income Tax Act, 196130.09.202131.10.202115.01.2022
3Transfer Pricing Report: u/s 92E of the Income Tax Act, 196131.10.202130.11.202131.01.2022
4-If an assessee  is  required  to  get  its  accounts  audited under Income-tax Act or any other law

-If the assessee is a partner in a firm whose accounts are required to be audited

-If an  Individual is spouse of a person, being a partner in a firm whose accounts are required to be audited, and the provisions of section 5A applies to such spouse.
31.10.202130.11.202115.02.2022
5-Assessee required to furnish a report of transfer pricing (TP) Audit in Form No. 3CEB

-If assessee is a partner in a firm who is required to furnish a report of Transfer Pricing (TP) Audit in Form No. 3CEB

-If an Individual is a spouse of a person, being a partner in a firm required to furnish a report of Transfer Pricing (TP) Audit in Form No. 3CEB and the provisions of section 5A applies to such spouse.
30.11.202131.12.202128.02.2022
6Belated/revised Return of Income for the Assessment Year 2021-22,31.12.202131.01.202231.03.2022

The extension of due dates for filing of Income Tax Return shall not affect the provisions under Explanation 1 to section 234A (Interest for default in furnishing ITR), if amount of tax payable exceeds Rs. 1 lakh. which means if your tax > 1 lakh, please pay interest.

Further, it has been clarified that in the case of a resident individual i.e. senior citizen not having any income from business or profession, the tax paid by him u/s 140A within the original due date (without extension), shall be deemed to be the advance tax.

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