The Income tax Department launched a new income tax portal in June, 2021. However, functionalities of the new portal are not yet upto mark and also technical glitches are not yet resolved.
Considering the difficulties faced by taxpayers and other stakeholders in filing income tax returns and unresolved pending glitches of Income tax portal, CBDT has decided to extend the due date of filing of various income tax returns and audit reports for FY 2020-21 (A.Y. 2021-22) vide Circular No. 17/2021 dated 9th September, 2021.
Following are extended due dates:
| Form/Statement |
Period |
Original Due Date |
Extended Due Date (Vide Circular No.9/2021 dated 20.05.2021) |
Further extended Due dates |
| Income Tax return-By the person who is required to get his accounts audited under section 44AB of Income Tax Act or any other law |
F.Y. 2020-21 |
31st October, 2021 |
30th November, 2021 |
15th February, 2022 |
| Income Tax Return- By partner of the firm who is required to get his accounts audited |
FY 2020-21 |
31st October, 2021 |
30th November, 2021 |
15th February, 2022 |
| Income Tax Return- By Company |
FY 2020-21 |
31st October, 2021 |
30th November, 2021 |
15th February, 2022 |
| Income Tax Return-By person who is required to furnish audit report with respect to international transaction or specified domestic transaction Under section 92E of Income Tax Act |
FY 2020-21 |
30th November, 2021 |
31st December, 2021 |
28th February, 2022 |
| Income Tax Return-By Any other person |
FY 2020-21 |
31st July, 2021 |
30th September, 2021 |
31st December, 2021 |
| Belated/Revised Income Tax Return under section 139(4)/139(5) of Income Tax Act |
FY 2020-21 |
31st December, 2021 |
31st January, 2022 |
31st March, 2022 |
| Tax Audit Report |
F.Y. 2020-21 |
30th September, 2021 |
31st October, 2021 |
15th January, 2022 |
| Audit report for persons entering into international transaction or specified domestic transaction |
F.Y. 2020-21 |
31st October, 2021 |
30th November, 2021 |
31st January, 2022 |
Note:
- 上記の所得税申告期限の延長は、1961年所得税法第234A条に基づく利息の計算には適用されません。つまり、納税額（TDSおよび予定納税額を差し引いた後の純額）が10万インドルピーを超える場合、所得税申告書の提出遅延または未提出に対する利息には適用されません。
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