In view of difficulties arising due to resurgence of Covid-19, CBDT\u00a0has extended time limits of certain compliances under Income Tax.<\/p>\n\n\n\n
1. Return of Income for the Assessment Year 2021-22<\/span><\/strong><\/p>\n\n\n\n The due date of furnishing of Return of Income of Regular Assessee for the Assessment Year 2021-22 has extended to 30th September 2021<\/strong>(previously 31st July 2021).<\/p>\n\n\n\n 2. Return of Income for Other Assessee for the Assessment Year 2021-22<\/span><\/strong><\/p>\n\n\n\n The due date of Filing Return of Income for Corporate Assessee, non-corporate assessee (whose books of accounts are required to be audited), partner of a firm whose books of accounts are required to be audited for the Assessment Year 2021-22 has extended to 30th November, 2021 <\/strong>(previously 31st October,2021).<\/p>\n\n\n\n 3. Furnishing of Report of Audit for the Previous Year 2020-21<\/span><\/strong><\/p>\n\n\n\n The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21 has extended to 31st October 2021 <\/strong>(previously 30th September 2021).<\/p>\n\n\n\n 4. Furnishing Report u\/s 92E<\/span><\/strong><\/p>\n\n\n\n The due date of furnishing Report from an Accountant by persons entering into international transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2020-21 has extended to 30th November 2021 <\/strong>(previously 31st October 2021).<\/p>\n\n\n\n 5. Return of Income for Assessee required to furnish report u\/s 92E for the Assessment Year 2021-22<\/strong><\/span><\/strong><\/p>\n\n\n\n The due date of furnishing of Return of Income for the Assessment Year 2021-22 has extended to 31st December 2021 <\/strong>(previously 30th November 2021).<\/p>\n\n\n\n 6. Furnishing of belated\/revised Return of Income for the Assessment Year 2021-22<\/strong><\/span><\/strong><\/p>\n\n\n\n The due date of furnishing of belated\/revised Return of Income for the Assessment Year 2021-22 has extended to 31st January 2022 <\/strong>(previously 31st December 2021 ).<\/p>\n\n\n\n 7. Statement of Financial Transactions (SFT)<\/span><\/strong><\/p>\n\n\n\n Statement of Financial Transactions (SFT) for the Financial Year 2020-21, required to be furnished on or before 30th June 2021<\/strong>(previously on or before 31st May 2021).<\/p>\n\n\n\n 8. Statement of Reportable Account<\/span><\/strong><\/p>\n\n\n\n Statement of Reportable Account for the Calendar Year 2020 shall be furnished on or before 30th June 2021<\/strong>(previously on or before 31st May 2021).<\/p>\n\n\n\n 9. Statement of Deduction of Tax<\/span><\/strong><\/p>\n\n\n\n Statement of Deduction of Tax for the last quarter of Financial Year 2020-21 shall be furnished on or before 30th June 2021<\/strong>(previously on or before 31st May 2021).<\/p>\n\n\n\n 10. Certificate of TDS in Form No 16<\/span><\/strong><\/p>\n\n\n\n Certificate of Tax Deducted at Source in Form No 16, required to be furnished to the employee on or before 15th July 2021<\/strong>(previously on or before 15th June 2021).<\/p>\n\n\n\n 11. TDS\/TCS Book Adjustment Statement in Form No 24<\/span><\/strong><\/p>\n\n\n\n The TDS\/TCS Book Adjustment Statement in Form No 24G for the month of May 2021, required to be furnished on or before 30th June 2021<\/strong>(previously on or before 15th June 2021).<\/p>\n\n\n\n 12. Statement of Deduction of Tax<\/span><\/strong><\/p>\n\n\n\n Statement of Deduction of Tax from contributions paid by the trustees of an approved superannuation fund for the Financial Year 2020-21, required to be sent on or before 30th June 2021<\/strong>(previously on or before 31 st May 2021).<\/p>\n\n\n\n 13. Statement of Income paid or credited<\/span><\/strong> by Investment Fund<\/span><\/strong><\/p>\n\n\n\n Statement of Income paid or credited by an investment fund to its unit holder for the Previous Year 2020-21 is required to be furnished as follows: <\/p>\n\n\n\n a)<\/strong> In form No 64D – on or before on 30th June 2021<\/strong>(previously on or before 15th June 2021).<\/p>\n\n\n\n