Direct Tax Alert
Revised due dates for filing of income tax returns and various reports of audit for the Assessment Year (AY) 2021-22
The Central Board of Direct Taxes (CBDT) has once again extended the following due dates for filing income tax returns (ITRs) and various reports of audit under the provisions of Income-tax Act, 1961 (Act) vide Circular No. 17/2021 dated 9 September 2021 as under:
| S. No. | Particulars | Original Due Date | 1st Extended Due Date vide Circular No. 09/2021 dated 20 May 2021 | Revised Due Date vide Circular No. 17/2021 dated 9 September 2021 |
| 1 | Due date for filing ITRs for AY 2021-22 for non- audit cases | 31-Jul-21 | 30-Sep-21 | 31-Dec-21 |
| 2 | Due date for filing tax audit report for AY 2021-22 for audit cases | 30-Sep-21 | 31-Oct-21 | 15-Jan-22 |
| 3 | Due date for filing ITRs for AY 2021-22 for tax audit cases | 31-Oct-21 | 30-Nov-21 | 15-Feb-22 |
| 4 | Due date for filing Transfer Pricing Report under section 92E for AY 2021-22 | 31-Oct-21 | 30-Nov-21 | 31-Jan-22 |
| 5 | Due date for filing ITRs for AY 2021-22 ITR for transfer pricing cases | 30-Nov-21 | 31-Dec-21 | 28-Feb-22 |
| 6 | Due date for filing revised/ belated ITRs for AY 2021-22 | 31-Dec-21 | 31-Jan-22 | 31-Mar-22 |
- It is also clarified that the extension of the dates as referred to in S. No. 1, 3 and 5 above shall not apply to Explanation 1 to section 234A of the Act, in cases where the amount of tax on the total income as reduced by the amount as specified in clauses (i) to (vi) of sub-section (1) of that section exceeds INR 100,000.
- Furthermore, in case of an individual resident in India referred to in sub-section (2) of section 207 of the Act, the self assessment tax paid by him under section 140A of the Act within the original due date, shall be deemed to be the advance tax.
Last updated: 11/09/2021
Article contributed by:
Senior Manager – Taxation
Manager – Expatriate Taxation