Revised Due Dates for ITR Filing & TP Audit for FY 2020-21

Ministry of Finance with circular no. 17/2021 dated September 09, 2021, announced an extension in the deadline for filing income tax returns] as well as some other relevant compliances for the assessment year 2021-22:

It is worth mentioning here that due dates for filing income tax returns and some other relevant compliances were previously extended via Circular no.9/2021, and now with circular no. 17/2021 released on September 09, 2021 extended the dates further ahead. Details of these extended deadlines are provided below in the table.

Details of these extended deadlines are provided below in the table.

Sr.No.	Particulars	Last Date (Original)	Last Date (Extended via Circular no.9/2021)	New Last Dates (Extended via Circular no. 17/2021)
1	Filing of return of income under section 139(1) of the Act	31 July 2021	30 September 2021	31 December 2021
2	Tax Audit report Filing under section 44AB of the Act	30 September 2021	30 October 2021	15 January 2022
3	Transfer Pricing Report Filing in Form No. 3CEB u/s 92E of the Act	31 October 2021	30 November 2021	31 January 2022
4	Filing Return of Income u/s 139(1) of the Act – For Taxpayers tax audit u/s 44AB is required	31 October 2021	30 November 2021	15 February 2022
5	Furnishing of return of income under section 139(1) of the Act - for taxpayers to whom transfer pricing report under section 92E is applicable	30 November 2021	31 December 2021	28 February 2022
6	Furnishing of delayed or revised return of income u/s 139(4) and (5) of the Act	1 December 2021	31 January 2022	31 March 2022
7	Furnishing of the information & document linking to the Master File in Form No. 3CEAA u/s 92D(4) r.w. Rule 10DA(2) of the Rules	30 November 2021	31 December 2021	28 February 2022
8	Furnishing of the Intimation to the Master File in Form No. 3CEAB under u/s 92D(4) r.w. Rule 10DA(4) of the Rules	31 October 2021	1 December 2021	28 January 2022

Notes:

1. If the net tax liability exceeds INR 1 Lakh, interest under section 234A will be applicable with no benefit of extended due dates.
2. However, the provisions of section 234A as quoted in Note no. 1 will not apply to resident persons of the age of 60 years or above who do not have any chargeable income under the head of Profits and gains of business/profession.