In view of the challenges faced by the taxpayers and other stakeholders due to COVID in electronic filing of various forms of audit under the provisions of the Income Tax Act, 1961 (‘the Act’) for the Assessment Year 2021-22, CBDT has decided to further provide the relaxation as per below table:
| S. No. | Compliances | Original Due Dates | Last Extended Dates | Revised Due Dates |
| 1 | The 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 | 15-02-2022 |
| 2 | The Due date of furnishing of Tax Audit Report under any provisions of the Act for Assessment Year 2021-22 where the Assessee is required to furnish the Transfer Pricing Report | 31-10-2021 | 31-01-2022 | 15-02-2022 |
| 3 | The 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 | 15-02-2022 |
| 4 | The Due date of furnishing of Return of income for Assessees whose books of accounts are required to be audited or partner of a firm 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 | 15-03-2022 |
| 5 | The 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 | 15-03-2022 |
