Various compliance dates under Income Tax Act extended for A.Y. 2021-22
The Central Board of Direct Taxes issued Circular No. 9/2021 dated 20-05-2021 extending time limits of various compliances for the Assessment Year 2021-22 under Income Tax Act, 1961 with a view to provide relief to taxpayers in view of Covid-19 pandemic. The CBDT has already extended due date of filing belated and revised returns for the A.Y. 2020-21 (Read article for more). This circular has come as a breather for all the taxpayers who are facing lockdowns in various parts of the country.
|
Nature of Compliance |
Original due date |
Extended (Revised) due date |
|
Statement of Financial Transactions (SFT) under section 285BA of the Income Tax Act for Financial Year 2020-21 |
May 31, 2021 |
June 30, 2021 |
|
Statement of Reportable Account for the calendar year 2020 under Rule 114G of the Income Tax Rules |
May 31, 2021 |
June 30, 2021 |
|
TDS Returns in Form 26Q/24Q for the 4th quarter of Financial Year 2020-21 |
May 31, 2021 |
June 30, 2021 |
|
Certificate of Tax deduction at source in Form 16 to be furnished to the employees |
June 15, 2021 |
July 15, 2021 |
|
TDS/TCS Book adjustment statement in Form No. 24G for the month of May, 2021 |
June 15, 2021 |
June 30, 2021 |
|
Statement of Deduction of Tax from contributions paid by the trustees of an approved superannuation fund for the F.Y. 2020-21 |
May 31, 2021 |
June 30, 2021 |
|
Statement of Income paid or credited by an investment fund to its unitholders in Form 64D for F.Y. 2020-21 |
June 15, 2021 |
June 30, 2021 |
|
Statement of Income paid or credited by an investment fund to its unitholders in Form 64C for the F.Y. 2020-21 |
June 30, 2021 |
July 15, 2021 |
|
Filing of Income Tax Return- by the assessees for A.Y.2021-22 (other than whose accounts are audited) |
July 31, 2021 |
September 30, 2021 |
|
Furnishing of various Audit Reports under Income Tax for A.Y. 2021-22- for audited assesses |
September 30, 2021 |
October 31, 2021 |
|
Furnishing of report of an accountant in respect of international transactions or specified domestic transactions u/s 92E for the A.Y. 2021-22 |
October 31, 2021 |
November 30, 2021 |
|
Filing of return by the assesses whose accounts are required to be audited or partners of firm whose accounts are required to be audited |
October 31, 2021 |
November 30, 2021 |
|
Filing of return by the assessees who are required to furnish report of an accountant under section 92E of the Income Tax Act |
November 30, 2021 |
December 31, 2021 |
|
Belated Returns and Revised Returns for A.Y. 2021-22 |
December 31, 2021 |
January 31, 2022 |
Note: Due date of filing TCS return for the last quarter of F.Y. 2020-21 has not been extended and is to be filed by original due date i.e. 15th May, 2021.
Also Read:
Extension of various due dates under Income Tax
Gap Between Board Meetings Extended- MCA
Due dates for GST Returns for March & April 2021 extended
Vivad Se Vishwas- Due date extended to June 30, 2021
