New Delhi, Dated 9th September, 2021<\/p>\n
<\/p>\n
On consideration of difficulties reported by the taxpayers and other stakeholders in electronic filing of Income-tax returns and various reports of audit under the provisions of Income-tax Act,1961 (Act), the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Act, provides relaxation in respect of the following compliances:<\/p>\n
1. The due date of furnishing of Return of Income for the Assessment Year 2021-22, which was 31 st July 2021 under sub-section (1) of section 139 of the Act, as extended to 30th September, 2021 vide Circular NO.9\/2021 dated 20.05.2021 , is hereby further extended to 31 st December, 2021 ;<\/p>\n
2. The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21 , which is 30th September 2021 , as extended to 31 st October 2021 vide Circular NO.9\/2021 dated 20.05.2021 , is hereby further extended to 15th January, 2022;<\/p>\n
3. 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 , which is 31 st October 2021 , as extended to 30th November 2021 vide Circular NO.9\/2021 dated 20.05.2021 , is hereby further extended to 31 st January, 2022<\/p>\n
4. The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 31 st October 2021 under sub-section (1) of section 139 of the Act, as extended to 30th November 2021 vide Circular NO.9\/2021 dated 20.05.2021 , is hereby further extended to 15th February, 2022;<\/p>\n
5. The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 30th November 2021 under sub-section (1) of section 139 of the Act, as extended to 31 st December 2021 vide Circular NO.9\/2021 dated 20.05.2021 , is hereby further extended to 28th February, 2022;<\/p>\n
6. The due date of furnishing of belated\/revised Return of Income for the Assessment Year 2021-22, which is 31 st December 2021 under sub-section (4)\/subsection (5) of section 139 of the Act, as extended to 31 st January, 2022, vide Circular NO.9\/2021 dated 20.05.2021 , is hereby further extended to 31 st March, 2022;<\/p>\n
<\/p>\n
Clarification 1<\/strong>: It is 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 as referred to in clauses (1), (4) and (5) of this Circular 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 one lakh rupees.<\/p>\n Clarification 2:<\/strong> For the purpose of Clarification 1, 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 this Circular) provided in that Act, shall be deemed (Ravinder Maini)<\/strong> Copy to:<\/strong><\/p>\n 1. PS to F.M.I PS to MoS (F). <\/p>\n
\nto be the advance tax.<\/p>\n
\nDirector to the Government of India.<\/strong><\/p>\n
\n2. PS to Revenue Secretary.
\n3. Chairman (CBDT)& All Members of CBDT.
\n4. All Pro CCsIT\/CCsIT\/Pr. OGsIT\/OGsIT.
\n5. All Joint Secretaries\/CslT, CBDT.
\n6. Directors\/Deputy Secretaries\/Under Secretaries of CBDT.
\n7. Web Manager, with a request to place the order on officiallncome tax website.
\nB. CIT (M&TP), Official Spokesperson of CaOT with a request to publicize widely.
\n9. JeIT, Data Base Cell for placing it on irsofficersonline.gov.in.
\n10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
\n11 . All Chambers of Commerce.
\n12. The Guard File.<\/p>\n