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Income Tax Return filing and Audit deadline extended

The Central Board of Direct Taxes (Income Tax Department) has decided to extend the due dates for filing Income Tax Returns (ITR) and different audit reports for the Assessment Year 2021-22, as per CBDT Circular No.01/2022 dated 11.01.2022.

For the Assessment Year 2021-22, the CBDT has reviewed representation in relation to issues raised by taxpayers and other stakeholders in filing Income Tax Returns and different audit reports under the Income-tax Act, 1961 (the “Act”).

CBDT extends due dates for filing of Income Tax Returns and various reports of audit for Assessment Year 2021-22

Extension Table for AY 2021-22

Sl.Nature of ExtensionOriginal Due DateExtended Due Date
1The due date for furnishing Report of Audit under any provision of the Act for the Previous Year 2020-21 (clause (a) of Explanation 2 to sub-section (1) of section 139)30.09.202115.02.2022
2furnishing Report from an Accountant by persons entering into an international transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2020-2131.10.202115.02.2022
3Return of Income for the Assessment Year 2021-22 – section 139 (1) of the Act31.10.202115.02.2022
4The due date for furnishing of Return of Income for the Assessment Year 2021-22- section 139 (1) of the Act30.11.202115.03.2022
5The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21. (clause (aa) of Explanation 2 to sub-section (1) of section 139)31.10.202115.02.2022
  • Clarification:
  1. It is clarified that this extension does not apply to Explanation 1 of Section 234A of the Act in circumstances where the tax on total income as reduced by the amount indicated in clauses I to (vi) of sub-section (1) of that section exceeds one lakh rupees.
  2. For the purpose of Clarification 1, in case of an individual resident in India referred to in sub-section (2) of section 207 of the Act, the tax paid by him undersection 140A of the Act within the due date (without extension under CircularNo.9/2021, Circular No.17/2021 and this Circular) provided in that Act, shall be deemed to be the advance tax.