Further Extension of ITR Due Date for AY 2021-22
Category: Direct Tax
Publisher: TaxVax | Last Updated: 29th Sep 2021
Considering the recent lockdowns in many states and the technical issues being faced on the new Income Tax portal, the government has decided to further extend the due date of filing income tax return for AY 2021-22 (FY 2020-21).
Earlier on 20th May, 2021 government had extended the due dates of ITR considering the increasing number of covid-19 cases and many states going into lockdown. During the first week of June, 2021 the government had planned to implement the new Income tax portal incometax.gov.in, however since its implementation, everyone has had a hard time filing the returns and audit reports. Considering the issue, the government has further extended the due dates on 09th September, 2021.
- For Assessee’s who are not required to get their books of accounts audited, the original due date was 31.07.2021, which was extended to 30.09.2021. Now it stands further extended to 31.12.2021.
- For submitting Audit report u/s 44AB the original due date was 30.09.2021 which was extended to 31.10.2021. Now it stands further extended to 15.01.2022.
- For submitting Audit report u/s 92E the original due date was 31.10.2021 which was extended to 30.11.2021. Now it stands further extended to 31.01.2022
- For assessee’s who are required to get their books of accounts audited, the original due date to file ITR was 31.10.2021 which was extended to 30.11.2021. Now it stands further extended to 15.02.2022
- For assessee’s who are required to submit a report u/s 92E, the original date to submit their return was 30.11.2021 which was extended to 31.12.2021. Now to stands further extended to 28.02.2022.
- Also the due date for filing belated return is extended upto 31.03.2022 from the original due date of 31.12.2021 which was extended to 31.01.2022 earlier.
| Nature of Return | Original Due Date | First Extension | New Extension |
|---|---|---|---|
| IT Return – Non Audit Cases | 31.07.2021 | 30.09.2021 | 31.12.2021 |
| Tax Audit Report | 30.09.2021 | 31.10.2021 | 15.01.2022 |
| Transfer Pricing Audit Report | 31.10.2021 | 30.11.2021 | 31.01.2022 |
| IT Return – Tax Audit Cases | 31.10.2021 | 30.11.2021 | 15.02.2022 |
| IT Return – TP Audit Cases | 30.11.2021 | 31.12.2021 | 28.02.2022 |
| Belated Return | 31.12.2021 | 31.01.2022 | 31.03.2022 |
However, the circular dt. 09th September, 2021 does not state the due date for filing of revised return for which the due date is 31.12.2021. Considering the extended due date of filing the original return and belated return, it is safe to assume that the due date for filing belated return will also be 31.03.2022.