The
Central Board of Direct Taxes (Income Tax Department) vide Press Release ID:
1753603 dated 09.09.2021 {CBDT Circular No.17/2021 in F.No.225/49/2021/ITA-II
dated 09.09.2021} has decided to further extend the due dates for filing of
Income Tax Returns (ITR) and various reports of audit for the Assessment Year
2021-22.
CBDT
has considered representation w.r.t. difficulties reported 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, 1961(the “Act”).
CBDT extends due dates
for filing of Income Tax Returns and various reports of audit for Assessment
Year 2021-22
Extension
Table for AY 2021-22 by CS Lalit Rajput
·
Clarification: It is also clarified that the extension of the
dates as referred to in clauses (9), (12) and (13) of Circular No.9/2021 dated
20.05.2021 and 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 as specified in clauses (i) to (vi) of
sub-section (1) of that section exceeds rupees one lakh. Further, in case of an
individual resident in India referred to in sub-section (2) of section 207 of
the Act, the tax paid by him under section 140A of the Act within the due date
(without extension under Circular No.9/2021 dated 20.05.2021 and as above)
provided in that Act, shall be deemed to be the advance tax.
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or in connection with the use of this information.
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