{"id":130,"date":"2021-09-10T05:54:20","date_gmt":"2021-09-10T05:54:20","guid":{"rendered":"http:\/\/sonycl.com\/blog\/?p=130"},"modified":"2021-09-10T05:54:20","modified_gmt":"2021-09-10T05:54:20","slug":"income-tax-extension-of-time-limits-2","status":"publish","type":"post","link":"https:\/\/sonycl.com\/blog\/2021\/09\/10\/income-tax-extension-of-time-limits-2\/","title":{"rendered":"Income Tax &#8211; Extension of Time Limits"},"content":{"rendered":"\n<p>In view of difficulties reported by the taxpayers and other stakeholders\u00a0in electronic filing of Income-tax returns and various Reports of Audit,\u00a0CBDT\u00a0has extended time limits of certain compliances under Income Tax.<\/p>\n\n\n\n<p>Some of the important points are highlighted here:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1.<\/strong> <strong>Return of Income of Regular Assessees for the Assessment Year 2021-22<\/strong><\/h3>\n\n\n\n<p>The due date of furnishing of Return of Income of Regular Assessee for the Assessment Year 2021-22 has extended to<strong>\u00a031st December 2021\u00a0<\/strong>(previously\u00a030th September 2021).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2.<\/strong> <strong>Return of Income for Other Assessees for the Assessment Year 2021-22<\/strong><\/h3>\n\n\n\n<p>The due date of Filing Return of Income for Corporate Assessee, non-corporate assessee (whose books of account are required to be audited),partner of a firm whose accounts are required to be audited for the Assessment Year 2021-22 has extended to\u00a0<strong>15th February 2022\u00a0<\/strong>(previously\u00a030th November, 2021).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3.<\/strong> <strong>Furnishing of Report of Audit for the Previous Year 2020-21<\/strong><\/h3>\n\n\n\n<p>The The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21 has extended to\u00a0<strong>15th January 2022<\/strong>\u00a0(previously\u00a031st October 2021).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4.<\/strong> <strong>Furnishing Report u\/s 92E for the Previous Year 2020-21<\/strong><\/h3>\n\n\n\n<p>The due date of furnishing Report from an Accountant by persons entering into international transaction or specified domestic transaction under section\u00a0 92E of the Act for the Previous Year 2020-21 has extended to\u00a0<strong>31st January 2022\u00a0<\/strong>(previously\u00a030th November 2021).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. Return of Income for Assessee required to furnish report u\/s 92E for the Assessment Year 2021-22<\/strong><\/h3>\n\n\n\n<p>The due date of furnishing of Return of Income for the Assessment Year 2021-22 has extended to\u00a0<strong>28th February 2022\u00a0<\/strong>(previously\u00a031st December 2021).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6.<\/strong> <strong>Furnishing of belated\/revised Return of Income for the Assessment Year 2021-22<\/strong><\/h3>\n\n\n\n<p>The due date of furnishing of belated\/revised Return of Income for the Assessment Year 2021-22 has extended to\u00a0<strong>31st March 2022\u00a0<\/strong>(previously\u00a031st January 2022).<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>For the circular, Click here: <a href=\"https:\/\/incometaxindia.gov.in\/Communications\/Circular\/circular-no-17-of-2021.pdf\">https:\/\/incometaxindia.gov.in\/Communications\/Circular\/circular-no-17-of-2021.pdf<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In view of difficulties reported by the taxpayers and other stakeholders\u00a0in electronic filing of Income-tax returns and various Reports of Audit,\u00a0CBDT\u00a0has extended time limits of certain compliances under Income Tax. Some of the important points are highlighted here: 1. Return of Income of Regular Assessees for the Assessment Year 2021-22 The due date of furnishing&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-130","post","type-post","status-publish","format-standard","hentry","category-income-tax"],"_links":{"self":[{"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/posts\/130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/comments?post=130"}],"version-history":[{"count":1,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/posts\/130\/revisions"}],"predecessor-version":[{"id":131,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/posts\/130\/revisions\/131"}],"wp:attachment":[{"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/media?parent=130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/categories?post=130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sonycl.com\/blog\/wp-json\/wp\/v2\/tags?post=130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}