Recently, the Central Board of Direct Taxes vide Circular no. 9/2021 dated 20 May, 2020 announced extension of deadlines for filing of Statement of Financial Transaction, Income Tax Return, Tax Deducted at Source, Furnishing of Tax Audit Reports and Transfer Pricing (TP) Reports and other allied compliances under the Income-tax Act, 1961 (the  Act) and the Income-tax Rules, 1962 (the Rules), in respect of the various compliances for AY 2021-22

Sr.
No.
Particulars Actual Due Date New Due Date
1 Statement of Financial Transaction u/s 285BA of the Act, under Rule 114E of the Rules. 31 May 2021 30 June 2021
2 Statement of Reportable Account u/s 285BA of the Act, under Rule 114G of the Rules 31 May 2021 30 June 2021
3 Statement of Tax deduction at source u/s 206 of the Act for the last quarter ending 31 March 2021 31 May 2021 30 June 2021
4 Issue of TDS certificate in Form 16 u/s 203 of the Act, Rule 31A of the Rules 15 June 2021 15 July 2021
5 TDS/TCS Book adjustment statement in Form 24G for the month of May 2021 u/s 206C of the Act, Rule 37CA of the Rules 15 June 2021 30 June 2021
6 Statement of Deduction of Tax in case of approved superannuation fund u/s 206 of Act, Rule 33 of Rules 31 May 2021 30 June 2021
7 Statement of Income tax paid or credited by an investment fund to its unit holder in Form 64D u/s 115UB of the Act , Rule 12CB of the Rules 15 June 2021 30 June 2021
8 Statement of income paid or credited by an investment fund to its unit holder in Form 64C u/s 115UB of the Act , Rule 12CB of the Rules 30 June 2021 15 July 2021
9 Furnishing of Return of Income u/s 139(1) 31 July 2021 30 September 2021
10 Furnishing report of Audit u/s 44AB of the Act 30 September 2021 31 October 2021
11 Furnishing of return of income u/s 139(1), to whom tax audit is applicable 31 October 2021 30 November 2021
12 Furnishing report from an accountant by person entering into international transaction or specified domestic transaction u/s 92E 31 October 2021 30 November 2021
13 Furnishing of return of income u/s 139(1), to whom transfer pricing audit is applicable u/s 139(1) 30 November 2021 31 December 2021
14 Furnishing of Belated or Revised return of income u/s 139(4) and (5) 31 December 2021 31 January 2022

Note:

Interest u/s 234A will apply, if tax on total income after deducting advance tax including SA tax paid by way of advance tax, TDS, Relief u/s 89,90,90A, deduction u/s 91, tax credit allowed u/s 115JAA and 115JD exceeds INR one lakh, if return of income is filed after actual due date.

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