Income Tax

Extension Due date of Income Tax compliances

Extension of time limits of -Income Tax Return, Audit Report, TDS Return and other Returns to provide relief to taxpayers in view of the severe pandemic Covid-19

Extended Income tax return due date for Covid-19:- CBDT in exercise of its power under section 119 of the Income-tax Act-1961CBDT in exercise of its power under section 119 of the Income-tax Act-1961 issue the Circular No-9 of 2021 dated 20th May -2021-F. NO.225/49/2021-ITA-II (hereinafter referred to as “the Act”) provides relaxation in respect of the following Income tax compliances (hereinafter referred to as “the Act”) provides relaxation in respect of the following Income tax compliances:-

Also Read

Income Tax Returns for Normal assessee without audits – FY 2020-21 Due Date-30.09.2021

ParticularOriginal due dateNew Due Dates

Income Tax Returns for Normal assessee without audits – FY 202

0-21

Due date of furnishing of Income Tax Return for the Assessment Year 2021-22, which is 31 sl July 2021 under sub-section (1) of section 139 of the Income Tax Act-1961

31.07.2021

30.09.2021

Tax audit due date for ay 2021-22 extended Filing of Audit Reports-Tax Audit Reports,  etc. – FY 2021

30.09.2021

31.10.2021

Statement of Financial Transactions For Financial Year 2020- 21 , required to be furnished on or before 31st May 2021 under Rule 114E of the Income tax Rules- 1962

31.05.2021

30.06.2021

Statement of Reportable Account under Rule 114G of Income Tax ( for the calendar year 2020)

31.05.2021

30.06.2021

Statement of (TDS Return) Tax deduction at source for the quarter ending 31st March 2021

(Required to be furnished on or before 31 st May 2021 under Rule 31A
of the Income tax Rules)

31.05.2021

30.06.2021

Issue of TDS Tax Deduction at Source certificates in Form 16 for the F.Y 2020-21

Required to be
furnished to the employee by 15th June 2021 under Rule 31 of the Income Tax Rules

15.06.2021

15.07.2021

 TDS/TCS Book adjustment statement in Form 24G for the month of May 2021 ( under Rule 30 and Rule 37CA of the Income tax Rules)

15.06.2021

30.06.2021

Statement of Deduction of Tax in the case of superannuation fund for FY 2021 ( under Rule 33 of the Income Tax Rules)

31.05.2021

30.06.2021

Statement of Income paid or credited by an investment fund to its unit’s holder in Form 64D for FY 2021 ( under Rule 12CB of the Rules)

15.06.2021

30.06.2021

Statement of Income paid or credited by an investment fund to its unit’s holder in Form 64C for FY 2021 ( under Rule 12CB of the Rules)

30.06.2021

15.07.2021

Due date of Furnishing Report from Accountant in respect of International Transactions covered  u/s 92E of the Income tax Act

31.10.2021

30.11.2021

Due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 31 s1 October 2021 under Sub-section (1) of section 139 of the Act

Corporate assessee or Firm covered whose accounts required to be audited or Partner of Firm, LLP whose accounts are required to be audited or any assessee other than Corporate and Firm whose accounts are required to be audited

31.10.2021

30.11.2021

Assessee required to furnish return u/s 92E of Income tax act in respect of international Transactions- due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 30th  November 2021 under sub-section (1) of section 139 of the Act,

30.11.2021

31.12.2021

Belated Returns and Revised Returns- e due date of furnishing of belated/revised Return of Income for the Assessment Year 2021-22 ( under sub-section (4)/sub-section (5) of section 139 of the Act)

 

31.12.2021

 

31.01.2022

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