The Central Board of Direct Taxes (CBDT) has extended the filing deadlines of certain tax returns and reports, including income tax returns for the assessment year (AY) 2021/22, in view of difficulties reported by taxpayers and stakeholders due to the COVID-19 crisis.
The extension applies to the following returns or reports:
- income tax return for AY 2021/22:
- due on 31 October 2021: extended further to 15 March 2022 (previously to 30 November 2021, then 15 February 2022); and
- due on 30 November 2021: extended further to 15 March 2022 (previously to 31 December 2021, then 28 February 2022);
- report of audit for the previous year (PY) 2020/21:
- due on 30 September 2021, in the case of assessees referred to in clause (a) of Explanation 2 to section 139 (1) of the Income Tax Act (ITA): extended further to 15 February 2022 (previously to 31 October 2021, then 15 January 2022); and
- due on 31 October 2021, in the case of assessees referred to in clause (aa) of Explanation 2 to section 139 (1) of the ITA: extended to 15 February 2022; and
- report from an accountant for persons entering international transactions or specified domestic transactions for PY 2020/21 due on 31 October 2021: extended further to 15 February 2022 (previously to 30 November 2021, then to 31 January 2022).