| Circular No. 17/2021, Press Release Dated 09th September 2021 | |||
| Particulars | Original Due Date | First Extension
(Circular No. 09/2021, Dated 20th May 2021) |
Second Extension
(Circular No. 17/2021, Dated 09th September 2021) |
| Income Tax Return (ITR)
|
|||
| Original ITR
– Non-Tax Audit/Non-TP Case
– Tax Audit/Non-TP Case
– TP Case |
31st July 2021
31st October 2021
30th November, 2021 |
30th September 2021
30th November 2021
31st December, 2021 |
31st December 2021
15th February 2022
28th February 2022 |
| Belated/Revised ITR for AY
2021-22 (FY 2020-21) |
31st December, 2021 | 31st January 2022 | 31st March 2022 |
| Audit Report by CA-
-Tax Audit
-TP Certification/Audit u/s 92E |
30th September 2021
31st October 2021 |
31st October 2021
30th November 2021 |
15th January 2022
31st January 2022 |
Though the due date for filing of Income-tax Return for the Assessment Year 2021-22 has been extended, no relief shall be provided from the interest chargeable under section 234A if the tax liability exceeds Rs. 1 lakh. Thus, if the self-assessment tax liability of a taxpayer exceeds Rs. 1 lakh, the assessee would be liable to pay interest under section 234A from the expiry of original due dates, i.e., 31-07-2021 or 31-10-2021 or 30-11-2021. The interest under section 234A shall not be levied if the self-assessment tax liability of the taxpayer does not exceed Rs. 1 lakh and ITR if filed within the extended due date.
Further, in case of senior citizen having no PGBP Income, all taxes paid upto 31st July will be deemed as Advance Tax.
