Various Income Tax Dates extended due to severe pandemic

by Team Taxcharcha20/05/202120/05/202102377

extension of due date of income tax return

The Central Board of Direct Taxes, on 20th May 2021, vide Circular No. 09/2021 has extended the time limits of various compliances which are as follows:-

Compliances	Original Due Date	Extended Due date
Statement of Financial Transaction for FY 2020-21	31^st May 2021	30^th June 2021
Statement of Reportable Accounts for the Calender Year 2020	31^st May 2021	30^th June 2021
TDS Returns for the Quarter ending March 2021 of FY 2020-21	31^st May 2021	30^th June 2021
TDS Certificate in Form 16 for FY 2020-21	15^th June 2021	15^th July 2021
TDS / TCS Book adjustment in Form 24G For May 2021	15^th June 2021	15^th July 2021
Statement of TDS from contribution paid by the Trustees of an approved superannuation fund for FY 2020-21	31^st May 2021	30^th June 2021
Statement of Income paid or credited by an Investment fund to its unit holders in Form 64D for Previous Year 2020-21	15^th June 2021	30^th June 2021
Statement of Income paid or credited by an Investment fund to its unit holders in Form 64C for Previous Year 2020-21	30^th June 2021	15^th July 2021
Filing of Income Tax Return for AY 2021-22 under section 139(1)	31^st July 2021	30^th September 2021
Furnishing Audit Report for Previous Year 2020-21	30^th September 2021	31^st October 2021
Furnishing Audit Report from an Accountant by persons entering into International transactions or specified domestic transactions under section 92E for Previous Year 2020-21	31^st October 2021	30^th November 2021
Furnishing Income tax return for Assessee whose due date is 31^st October 2021	31^st October 2021	30^th November 2021
Furnishing Income tax return for Assessee whose due date is 30^th November 2021	30^th November 2021	31^st December 2021
Furnishing belated / revised Income tax return for Previous Year 2020-21	31^st December 2021	31^st January 2022

Clarifications

It is clarified that the extension of dates as referred to in clauses (9), (12) and (13) above shall not apply to in Explanation 1 to Section 234A , in case where the Tax amount as reduced by the amount specified in clauses (i) to (vi) of sub section (1) of that section exceeds Rs. 1 Lakhs
In case of an Individual resident in India, the tax paid by him under section 140A within the original due date shall be considered as Advance Tax.

To view and download the circular, click here Circular No. 9 of 2021

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