In View of Challenges faced by the taxpayers and other Stakeholders in filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22 under the Income Tax Act, CBDT has decided to further extend the due dates for filing of Income Tax Returns and Various reports of audit for the AY 2021-22 as per the below table:
| S. No. | Compliances | Original Due Dates | Revised Due Date |
| 1 | Due date of furnishing of Return of income for the Assessment Year 2021-22 in case of Assessees other than company and whose accounts are not required to be audited under the provisions of Income Tax Act, 1961 (“the Act”) | 31-07-2021 | 31-12-2021 |
| 2 | Due date of furnishing of Tax Audit Report under any provisions of the Act for Assessment Year 2021-22. | 30-09-2021 | 15-01-2022 |
| 3 | Due date of furnishing of Transfer Pricing Report from an Accountant by persons entering into international transaction or specified domestic transaction under Section 92E of the Act for Assessment Year 2021-22. | 31.10.2021 | 31.01.2022 |
| 4 | Due date of furnishing of Return of income for Assessees whose books of accounts are required to be audited for Assessment Year 2021-22, under Section 139(1) of the Act. | 31-10-2021 | 15-02-2022 |
| 5 | Due date of furnishing of Return of income for Assessees who are required to furnish Transfer Pricing Report from an Accountant for Assessment Year 2021-22, under Section 139(1) of the Act. | 30-11-2021 | 28-02-2022 |
| 6 | Due date of furnishing of belated/revised Return of Income for the Assessment Year 2021-22. | 31-12-2021 | 31-03-2022 |
However, the extension of the dates in clauses (1), (4) and (5) above shall not apply to explanation 1 to Section 234A of the Act in cases where the amount of tax on the total income as reduced by the amount of Advance Tax, TDS, any relief of tax, Foreign Tax Credit and MAT credit exceeds Rs. 1 Lakhs. The interest as applicable u/s 234A of the Act shall continue to apply.
