The Finance Ministry vide Circular no. 17/2021 dated 09 September, 2021 announced extensions to the deadline for the filing of the Income-tax Returns, as well as some other allied compliances for the Assessment Year 2021-22:
| Sr. No. |
Particulars | Original Due Date |
Extended to vide earlier Circular no.9/2021 |
Now Extended to vide Latest Circular no. 17/2021 |
| 1 | Furnishing of the Return of Income u/s 139(1) of the Act | 31 July 2021 | 30 September 2021 | 31 December 2021 |
| 2 | Furnishing of the Tax Audit report u/s 44AB of the Act | 30 September 2021 | 31 October 2021 | 15 January 2022 |
| 3 | Furnishing of the Transfer Pricing Report in Form No. 3CEB u/s 92E of the Act | 31 October 2021 | 30 November 2021 | 31 January 2022 |
| 4 | Furnishing of the Return of Income u/s 139(1) of the Act – For Taxpayers to whom tax audit u/s 44AB is applicable | 31 October 2021 | 30 November 2021 | 15 February 2022 |
| 5 | Furnishing of the Return of Income u/s 139(1) of the Act –
For Taxpayers to whom Transfer Pricing Report u/s Section 92E applies |
30 November 2021 | 31 December 2021 | 28 February 2022 |
| 6 | Furnishing of the Belated or Revised return of income u/s 139(4) and (5) of the Act | 1 December 2021 | 31 January 2022 | 31 March 2022 |
| 7 | Furnishing of the information and document relating to the Master File in Form No. 3CEAA u/s 92D(4) r.w. Rule 10DA(2) of the Rules | 30 November 2021 | 31 December 2021 | 28 February 2022 |
| 8 | Furnishing of the Intimation to the Master File in Form No. 3CEAB under u/s 92D(4) r.w. Rule 10DA(4) of the Rules | 31 October 2021 | 1 December 2021 | 28 January 2022 |
Notes:
1. Interest u/s 234A would be applicable without the benefit of the extended due dates, if the net tax liability exceeds INR One Lakh.
2. However, the provisions of Section 234A as mentioned in Note no. 1 would not be applicable for resident individuals aged 60 years or more with no chargeable income under the head of Profits and Gains of Business or Profession.
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