Listen to this articleThe 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.no | Particulars | Original Due Date | Previous Extended Date | Current Extended Date |
| 1 | Income Tax Return (Assessees not subject to Audit) | 31.07.2021 | 30.09.2021 | 31.12.2021 |
| 2 | Tax Audit Report: under any Provision/ Section of the Income Tax Act, 1961 | 30.09.2021 | 31.10.2021 | 15.01.2022 |
| 3 | Transfer Pricing Report: u/s 92E of the Income Tax Act, 1961 | 31.10.2021 | 30.11.2021 | 31.01.2022 |
| 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. | 31.10.2021 | 30.11.2021 | 15.02.2022 |
| 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. | 30.11.2021 | 31.12.2021 | 28.02.2022 |
| 6 | Belated/revised Return of Income for the Assessment Year 2021-22, | 31.12.2021 | 31.01.2022 | 31.03.2022 |
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.
