13 Dec
What are the due dates for filing Income tax Returns for the Assessment Year 2021 22
The CBDT vide Circular no. 17/2021, dated 09-09-2021,
has extended due dates for filing returns (ITRs) for Assessment Year 2021-22
(Financial Year 2020-21).
The revised due dates for filing of ITRs for various types
of assessees are as follows:
|
Situations |
Original Due Date |
Extended Due Date |
|
|
|
|
|
If
assessee is required to furnish a report of transfer pricing (TP) Audit in
Form No. 3CEB |
30-11-2021 |
28-02-2022 |
|
If
the assessee is a partner in a firm, who is required to furnish a report of
Transfer Pricing (TP) Audit in Form No. 3CEB |
30-11-2021 |
28-02-2022 |
|
If
an Individual is a spouse of a person, being a partner in a firm required to
furnish a report of Transfer Pricing (TP) Audit in Form No. 3CEB and the
provisions of section 5A apply to such spouse. |
30-11-2021 |
28-02-2022 |
|
Company
assessee not required to furnish transfer pricing audit report in Form No.
3CEB |
31-10-2021 |
15-02-2022 |
|
If
the assessee is required to get its accounts audited under Income-tax Act or
any other law |
31-10-2021 |
15-02-2022 |
|
If
the assessee is a partner in a firm whose accounts are required to be audited |
31-10-2021 |
15-02-2022 |
|
If
an Individual is a spouse of a person, being a partner in a firm whose
accounts are required to be audited, and the provisions of section 5A apply
to such spouse |
31-10-2021 |
15-02-2022 |
|
In
any other case |
31-07-2021 |
31-12-2021 |