Extension in various due dates vide Circular no. 9 of 2021 by CBDT

S. No.

Particulars

Earlier Due Date

Extended Due Date

1.

The Statement of Financial Transactions (SFT) for the Financial Year 2020-21, required to be furnished under Rule 114E of the Income-tax Rules, 1962 (hereinafter referred to as "the Rules") and various notifications issued thereunder;

31^st May 2021

30^th June 2021

2.

The Statement of Reportable Account for the calendar year 2020, required to be furnished under Rule 114G of the Rules;

31^st May 2021

30^th June 2021

3.

The Statement of Deduction of Tax for the last quarter of the Financial Year 2020-21, required to be furnished under Rule 31A of the Rules;

TDS Return.

31^st May 2021

30^th June 2021

4.

The Certificate of Tax Deducted at Source in Form No 16, required to be furnished to the employee under Rule 31 of the Rules,

Providing Form 16 by Employer to Employee.

15^th June 2021

15^th July 2021

5.

The TDS/TCS Book Adjustment Statement in Form No 24G, required to be furnished under Rule 30 and Rule 37CA of the Rules,

15^th June 2021

30^th June 2021

6.

The 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 furnished under Rule 33 of the Rules,

31^st May 2021

30^th June 2021

7.

The Statement of Income paid or credited by an investment fund to its unit holder in Form No 64D for the Previous Year 2020-21, required to be furnished under Rule 12CB of the Rules;

15^th June 2021

30^th June 2021

8.

The Statement of Income paid or credited by an investment fund to its unit holder in Form No 64C for the Previous Year 2020-21, required to be furnished under Rule 12CB of the Rules;

30^th June 2021

15^th July 2021

9.

The due date of furnishing of Return of Income for the Assessment Year 2021-22, under sub-section (1) of section 139 of the Act;

For Taxpayers, whose accounts are not liable for Audit.

31^st July 2021

30^th September 2021

10.

The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21;

Tax Audit Report u/s 44AB.

30^th September 2021

31^st October 2021

11.

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;

Tax Audit u/s 92E.

31^st October 2021

30^th November 2021

12.

The due date of furnishing of Return of Income for the Assessment Year 2021-22, under sub-section (1) of section 139 of the Act;

For Taxpayers, whose accounts are subject to Audit u/s 44AB.

31^st October 2021

30^th November 2021

13.

The due date of furnishing of Return of Income for the Assessment Year 2021-22, under sub-section (1) of section 139 of the Act;

For Taxpayers, whose accounts are subject to Audit u/s 92E.

30^th November 2021

31^st December 2021

14.

The due date of furnishing of belated/revised Return of Income for the Assessment Year 2021-22, under sub-section (4)/sub-section (5) of section 139 of the Act;

For all the Taxpayers, if they want to revise their return or filing belated return.

31^st December 2021

31^st January 2022