The Ministry of Finance on 9th September 2021 has extended the due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22 on considering the difficulties reported by the taxpayers and other stakeholders in filing of Income Tax Returns.
The revised due date are as follows:
| Sl.No | Tax Returns | Previous Date | Extended due Date |
| 1 | The due date of furnishing of Return of Income for the Assessment Year 2021-22 | 30th September 2021 | 31st December 2021 |
| 2 | Due date of furnishing of Report of Audit | 31st October 2021 | 15th January 2022 |
| 3 | Due date of furnishing Report from an Accountant by persons entering into an international transaction or specified domestic transaction for the PY 2020-2021 | 30th November 2021 | 31st January 2022 |
| 4 | Due date of furnishing of Return of Income for the Assessment Year 2021-22 | 31st December 2021 | 28th February 2022 |
| 5 | due date of furnishing of belated/revised Return of Income for the Assessment Year 2021-22 | 31st January 2022 | 31st March 2022 |
Further, 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, provided in that Act, shall be deemed to be the advance tax.
