Income Tax Return FY-2021-22

ITR for Assessment Year 2021-22.

The government should consider doubling the limits under Section 80D.

The government should consider doubling the limits under Section 80D.

Income Tax Return Due Dates Extended for AY 2021-22: The Government has extended the due date of filing ITR for Assessment Year 2021-22 for individuals by two months till September 30. The Central Board of Direct Taxes (CBDT) also extended the ITR filing deadline for companies by a month till November 30.

According to the income tax law, for individuals whose accounts are not required to be audited and who usually file their income tax return using ITR-1 or ITR-4 forms, the deadline to file ITR is July 31. The deadline for taxpayers, like companies or firms, whose accounts are required to be audited is October 31. These due dates have now been extended.

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In a circular today, the CBDT said the extension of time limits is being given for certain tax compliances “to provide relief to taxpayers in view of the severe pandemic”.

Commenting on the extension of due dates, Archit Gupta, Founder, and CEO, ClearTax, said: “Various due date relaxations will reduce compliance burden for businesses that have been struggling in the current crisis. This also emphasises how critical it is for businesses to move their tax compliance fully online. The extension of due dates for various compliances for employers as well extension of tax filing due date for taxpayers is important in the current situation as the second wave of covid is raging through several states in India.

Form 16 deadline

The deadline for issuing Form 16 by employers to employees has been extended by a month till July 15, 2021, the CBDT circular said.

Various other due dates have also been extended to provide relief to taxpayers. These are:

1. Due date for filing return of income for AY 2021-22 extended to 30th September, 2021 from 31st July, 2021 for Regular Assessees

2. Due date of Filing Return of Income for Tax Audit Assessee – Extended to 30th November, 2021 from 31st October,2021
3. Due date of furnishing Tax Audit Report extended to 31st October, 2021 from 30th September, 2021
4. Due date of Filing Belated/Revised Return of income extended to 31st January, 2022 from 31st December, 2021
5. Due date of Transfer Pricing Study Report extended to 30th November, 2021
SFT Due date extended to 30th June, 2021 from 31st May, 2021
Statement of Reportable Account – extended to 30th June, 2021 from 31st May, 2021
TDS Statement for Q4 of FY 2020-21 extended to 30th June, 2021 from 31st May, 2021
Form 16 Issue Date – extended to 15th July, 2021 from 15th June, 2021

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