Circular No. 1712021
F. No. 225/49/2021/ITA-1I

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

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New Delhi, Dated q September, 2021

Subject: Extension of time lines for filing of Income-tax returns and various
reports of audit for the Assessment Year 2021-22- reg.

On consideration of difficulties reported by the taxpayers and other stakeholders
in electronic filing of Income-tax retums 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:

1. The due date of furnishing of Return of Income for the Assessment Year
2021-22, which was 31 5t 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 ;

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;

3. The due date of furnishing Report from an Accountant by persons entering
into intemational 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;

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;

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 ofthe 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;

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)/sub-
section (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;

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Clarification 1: 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 .
Clarification 2: 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
to be the advance tax.

- ~q-

(Ravinder Maini)
Director to the Government of India.

Copy to:

1. PS to F.M.I PS to MoS (F).

2. PS to Revenue Secretary.

3. Chairman (CBDT)& All Members of CBDT.
4. All ProCCsIT/CCsIT/Pr. OGsIT/OGsIT.
5. All Joint Secretaries/CslT, CBDT.
6 . Directors/Deputy Secretaries/Under Secretaries of CBDT.
7. Web Manager, with a request to place the order on officiallncome ~tax website.
B. CIT (M&TP), Official Spokesperson of CaOT with a request to publicize widely.
9. JeIT, Data Base Cell for placing it on irsofficersonline.gov.in.
10. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
11 . All Chambers of Commerce.
12. The Guard File.

~~O'i '1 IIJ.()).

(Ravinder Maini)
Director to the Government of India.

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