On 9th September 2021 via a Press release, the Central Board of Direct Taxes further extended the due date for filing of Income Tax Returns for the Assessment Year 2021-22.
Considering the difficulties faced by the taxpayers in complying with the Income Tax Return filing for the Assessment Year 2021-22, the CBDT on 9th September 2021 further extended the due date for compliance-related with the Income Tax Return filing for the Assessment year 2021-22.
CBDT on 20th May 2021 has extended the due dates of certain compliances including ITR AY 2021-22 vide Circular No. 9/2021 to provide relief to the taxpayers considering the increasing cases of pandemic COVID-19.
Latest Update: 25th June 2021
CBDT on 25th June 2021 has further extended the due dates of certain compliances such as Form No.1 (Equalization Levy), Form No.15H/15G, Form No.34BB, Form 15CC, Capital Gain exemption time limit u/s 54 to 54GB, Form No. 10A/ 10AB, Form No.64C/ 64D, Form 16, TDS Return Q4 FY 2020-21, Objections to DRP and AO) vide Circular No.12/2021.
| S.No. | Particulars | Month/Financial Year/Period | Original Due Date | Extended Due Date | Extension Vide Circular No.12/2021 25th June 2021 | Further Extension Press Release 9th September 2021 |
| 1. | Statement of Financial Transactions (SFT) under Rule 114E of the Income Tax Rules 1962 | 2020-21 | 31st May 2021 | 30th June 2021 | ||
| 2. | Statement of Reportable Account | 2020 | 31st May 2021 | 30th June 2021 | ||
| 3. | Statement of Deduction of Tax (TDS Return) | Quarter 4 2020-21 | 31st May 2021 | 30th June 2021 | 15th July 2021 (Circular No.12/2021) | |
| 4. | Issuance of TDS Certificate Form 16, under Rule 31 | Quarter 4 2020-21 | 15th June 2021 | 15th July 2021 | 31st July 2021 (Circular No.12/2021) | |
| 5. | TDS/ TCS Book Adjustment Statement (Form No.24G), Rule 30 and Rule 37CA | May 2021 | 15th June 2021 | 30th June 2021 | ||
| 6. | Statement of Deduction of Tax from the contributions paid by the trustees of an approved superannuation fund | 2020-21 | 31st May 2021 | 30th June 2021 | ||
| 7. | Statement of Income paid/ credited – Form No.64D under Rule 12CB | 2020-21 | 15th June 2021 | 30th June 2021 | 15th July 2021 (Circular No.12/2021) | |
| 8. | Statement of Income paid/ credited – Form No.64C under Rule 12CB | 2020-21 | 30th June 2021 | 15th July 2021 | 31st July 2021 (Circular No.12/2021) | |
| 9. | Due date of filing Income Tax Return u/s 139(1) ITR AY 2021-22 | FY 2020-21 AY 2021-22 | 31st July 2021 | 30th September 2021 | 31st December 2021 | |
| 10. | Due date of filing report of Audit (where Tax Audit is applicable to the assessee) | FY 2020-21 AY 2021-22 | 30th September 2021 | 31st October 2021 | 15th January 2022 | |
| 11. | Due date of furnishing Report from an accountant u/s 92E pertaining to international/ specified domestic transaction(s) | FY 2020-21 | 31st October 2021 | 30th November 2021 | 31st January 2022 | |
| 12. | Due date of filing the Income Tax Return u/s 139(1) | FY 2020-21 AY 2021-22 | 31st October 2021 | 30th November 2021 | 15th February 2022 | |
| 13. | Due date of furnishing of Income Tax Return u/s 139(1) | FY 2020-21 AY 2021-22 | 30th November 2021 | 31st December 2021 | 28th February 2022 | |
| 14. | Due date of filing belated/ revised Income Tax Return u/s 139(4)/ 139(5) respectively | FY 2020-21 AY 2021-22 | 31st December 2021 | 31st January 2022. | 31st March 2022 | |
| 15. | Objections to Dispute Resolution Panel and AO u/s 144C for which the last date of filing under that section is 1st June 2021 | Time provided in that section; or 31st August 2021 whichever is later | ||||
| 16. | Form No.10A/Form No.10AB – Registration/provisional registration/ intimation/ approval/ provisional approval of Trusts/ Institutions/ Research Associations etc. | Required to be made on or before 30th June 2021; may be made on or before 31st August 2021 | ||||
| 17. | Where date of compliance u/s 54 to 54GB fall under 1st April 2021 to 29th September 2021 (both days inclusive) | on or before 31st July 2021 | ||||
| 18. | Form 15CC under Rule 37BB for the quarter ending 30th June 2021 | on or before 31st July 2021 | ||||
| 19. | Equalization levy statement in Form No.1 FY 2020-21, which is required to be filed on or before 30th June 2021 | On or before 31st July 2021 | ||||
| 20. | Annual Statement u/s9A (5) – Form No.3CEK FY 2020-21, which is required to be filed on or before 29th June 2021 | on or before 31st July 2021 | ||||
| 21. | Form 15G/15H for quarter ending 30th June 2021 | 31st August 2021 | ||||
| 22. | Form No.34BB u/s 245M(1) | 31st July 2021 |
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Is due date of TCS filling for Q-4 of FY 2020-21 AY 2021-22 extended if any?
Dear Pronab,
There is no extension in the TCS Return filing due date for Q4 FY 2020-21 as per the said notification.