The CBDT vide Circular No. 9/2021, dated 20th May 2021 has extended the due dates for filing of return of income for the assessment year 2021-22.

SituationsOriginal Due DateExtended Due Date
   
If assessee is required to furnish a report of transfer pricing (TP) Audit in Form No. 3CEB30-11-202131-12-2021
If assessee is a partner in a firm who is required to furnish a report of Transfer Pricing (TP) Audit in Form No. 3CEB30-11-202131-12-2021
If an Individual is a spouse of a person, being a partner in a firm required to furnish a report of Transfer Pricing (TP) Audit in Form No. 3CEB, and the provisions of section 5A applies to such spouse.30-11-202131-12-2021
Company assessee not required to furnish transfer pricing audit report in Form No. 3CEB31-10-202130-11-2021
If assessee is required to get its accounts audited under Income-tax Act or any other law31-10-202130-11-2021
If assessee is a partner in a firm whose accounts are required to be audited31-10-202130-11-2021
If an Individual is spouse of a person, being a partner in a firm whose accounts are required to be audited, and the provisions of section 5A applies to such spouse.31-10-202130-11-2021
In any other case31-07-202130-09-2021

Notes:

  • Though the due date for filing of Income-tax Return for the Assessment Year 2021-22 has been extended, but no relief shall be provided from the interest chargeable under section 234A if the tax liability exceeds Rs. 1 lakh. Thus, if self-assessment tax liability of a taxpayer exceeds Rs. 1 lakh, he would be liable to pay interest under section 234A from the expiry of original due dates.
  • A resident senior citizen who does not have any income from business or profession is not required to pay advance tax and he can pay the entire tax by way of self-assessment tax. For computing the limit of Rs. 1 lakh (as specified above), the self-assessment tax paid by a senior citizen on or before 31-07-2021 shall be deemed to be the advance tax. Thus, same shall be reduced while computing the tax liability of Rs. 1 lakh.

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