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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