{"id":21000,"date":"2022-01-12T00:07:09","date_gmt":"2022-01-11T18:37:09","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=21000"},"modified":"2023-09-02T11:26:33","modified_gmt":"2023-09-02T05:56:33","slug":"cbdt-further-extension-itr-tar-due-dates-for-fy-2020-21","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/cbdt-further-extension-itr-tar-due-dates-for-fy-2020-21\/","title":{"rendered":"CBDT further Extension ITR &#038; TAR Due Dates for FY 2021-22"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6acb7a6f1011b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6acb7a6f1011b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/cbdt-further-extension-itr-tar-due-dates-for-fy-2020-21\/#CBDT_Extension_of_Due_date_for_filing_of_ITR_Different_reports_of_audit_for_the_AY_2021-22_to_15_March_check_details_here\" >CBDT Extension of Due date for filing of ITR &amp; Different reports of audit for the AY 2021-22 to 15 March; check details here<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/cbdt-further-extension-itr-tar-due-dates-for-fy-2020-21\/#The_Central_Board_of_Direct_Taxes_CBDT_in_the_exercise_of_its_powers_under_Section_119_of_the_Act_provides_relaxation_in_respect_of_the_following_compliances\" >The Central Board of Direct Taxes (CBDT), in the exercise of its powers under Section 119 of the Act, provides relaxation in respect of the following compliances:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/cbdt-further-extension-itr-tar-due-dates-for-fy-2020-21\/#Clarification_1\" >Clarification 1:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/cbdt-further-extension-itr-tar-due-dates-for-fy-2020-21\/#Clarification_2\" >Clarification 2:<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/cbdt-further-extension-itr-tar-due-dates-for-fy-2020-21\/#Conclusion\" >Conclusion:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/cbdt-further-extension-itr-tar-due-dates-for-fy-2020-21\/#CBDT_Due_date_of_ITR_for_FY_2021-22\" >CBDT Due date of ITR for FY 2021-22<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-21001\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/CBDT-further-Extension-ITR-TAR-Due-Dates-for-the-FY-2020-21.jpg\" alt=\"CBDT further Extension ITR &amp; TAR Due Dates for the FY 2020-21\" width=\"1198\" height=\"742\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/CBDT-further-Extension-ITR-TAR-Due-Dates-for-the-FY-2020-21.jpg 1198w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/CBDT-further-Extension-ITR-TAR-Due-Dates-for-the-FY-2020-21-300x186.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/CBDT-further-Extension-ITR-TAR-Due-Dates-for-the-FY-2020-21-1024x634.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/CBDT-further-Extension-ITR-TAR-Due-Dates-for-the-FY-2020-21-768x476.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/CBDT-further-Extension-ITR-TAR-Due-Dates-for-the-FY-2020-21-800x495.jpg 800w\" sizes=\"auto, (max-width: 1198px) 100vw, 1198px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBDT_Extension_of_Due_date_for_filing_of_ITR_Different_reports_of_audit_for_the_AY_2021-22_to_15_March_check_details_here\"><\/span><span style=\"color: #ff0000;\"><strong>CBDT Extension of Due date for filing of ITR &amp; Different reports of audit for the AY 2021-22 to 15 March; check details here<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The due date for furnishing a Tax Audit Report under any provision of the Act for the previous year 2020-21, which was 30th September 2021 in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, has been extended to 15th February 2022 (by Circular No.9\/2021 dated 20.05.2021 and Circular No.17\/2021 dated 09.09.2021 respectively).<\/li>\n<li>On consideration of difficulties reported by the taxpayers and other stakeholders due to COVID and in electronic filing of various reports of audit under the provisions of the <a href=\"https:\/\/www.caindelhiindia.com\/blog\/?s=ITR\">Income-tax Act<\/a>,1961 (Act)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"The_Central_Board_of_Direct_Taxes_CBDT_in_the_exercise_of_its_powers_under_Section_119_of_the_Act_provides_relaxation_in_respect_of_the_following_compliances\"><\/span>The Central Board of Direct Taxes (<a href=\"https:\/\/carajput.com\/blog\/professional-update-on-mca-rbi-cbdt-dvat\/\">CBDT<\/a>), in the exercise of its powers under Section 119 of the Act, provides relaxation in respect of the following compliances:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The due date of furnishing of Tax Audit Report under any provision of the Act for the Previous Year 2020-21, which was 30th September 2021, in the case of assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, as extended to 31st October 2021 and 15th January 2022 ( by CircularNo.9\/2021 dated 20.05.2021 and Circular No.17\/2021 dated 09.09.2021 respectively,) is hereby further extended to 15th February 2022<\/li>\n<li>In the case of assessees referred to in clause (aa) of Explanation 2 to sub-section (1) of section 139of the Act, the due date for filing a Report of Audit under any provision of the Act for the previous year 2020-21, which was 31st October 2021, is thus extended to 15th February 2022;<\/li>\n<li>The deadline for persons entering into international transactions or specified domestic transactions under Section 92E of the Act for the previous year 2020-21, which was 31st October 2021, has been extended to 30th November 2021 and 31st January 2022, respectively.<\/li>\n<li>The due date for filing the Return of Income for the Assessment Year2021-22, which was 31st October 2021 under sub-section (1) of section 139 of the Act, has been extended to 30th November 2021 and 15th February 2022 (by Circular No.9\/2021 dated 20.05.2021 and Circular No.17\/2021 dated 09.09.2021, respectively).<\/li>\n<li>The due date for filing the Return of Income for the Assessment Year2021-22, which was 30 November 2021 under sub-section (1) of section 139 of the Act, has been extended to 31 December 2021 and 28 February 2022 (by Circular No.9\/2021 dated 20.05.2021 and Circular No.17\/2021 dated 09.09.2021, respectively).<\/li>\n<\/ul>\n<blockquote class=\"twitter-tweet\" data-width=\"550\" data-dnt=\"true\">\n<p lang=\"en\" dir=\"ltr\">On consideration of difficulties reported by taxpayers\/stakeholders due to Covid &amp; in e-filing of Audit reports for AY 2021-22 under the IT Act, 1961, CBDT further extends due dates for filing of Audit reports &amp; ITRs for AY 21-22. Circular No. 01\/2022  dated 11.01.2022 issued. <a href=\"https:\/\/t.co\/2Ggata8Bq3\">pic.twitter.com\/2Ggata8Bq3<\/a><\/p>\n<p>&mdash; Income Tax India (@IncomeTaxIndia) <a href=\"https:\/\/x.com\/IncomeTaxIndia\/status\/1480878933734162433?ref_src=twsrc%5Etfw\">January 11, 2022<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.x.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Clarification_1\"><\/span><span style=\"color: #000080;\">Clarification 1:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It is clarified that this extension does not apply to Explanation 1 of section 234A of the Act in circumstances where the amount of tax on total income is less than the amount indicated in clauses I to (vi) of sub-section (1) of that section exceeds one lakh rupees.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Clarification_2\"><\/span><span style=\"color: #000080;\">Clarification 2: <\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For the purposes of Clarification 1, the tax paid under section 140A of the Act within the due date (without extension under Circular No.9\/2021, Circular No.17\/2021, and this Circular) provided in that Act shall be deemed to be the advance tax in the case of an individual resident in India referred to in sub-section (2) of section 207 of the Act.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong><span style=\"color: #000080;\">Conclusion:<\/span> <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-21002 size-full\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/Due-Date-Extension-made-by-CBDT.jpg\" alt=\"CBDT further Extension ITR &amp; TAR Due Dates for the FY 2020-21\" width=\"1280\" height=\"720\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/Due-Date-Extension-made-by-CBDT.jpg 1280w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/Due-Date-Extension-made-by-CBDT-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/Due-Date-Extension-made-by-CBDT-1024x576.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/Due-Date-Extension-made-by-CBDT-768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/01\/Due-Date-Extension-made-by-CBDT-800x450.jpg 800w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<ul>\n<li>In the illumination of the difficulties experienced by taxpayers and other stakeholders as a result of COVID and electronic filing of various audit reports under the provisions of the Income-tax Act, 1961 (Act),<\/li>\n<li>the Central Board of Direct Taxes (CBDT), in exercising its powers under Section 119 of the Act, relaxes the following requirements:<\/li>\n<li>Central Board of Direct Taxes has extended the due dates for filing Audit reports and ITRs for AY 21-22 due to issues experienced by taxpayers\/stakeholders due to Covid and in e-filing of Audit reports for AY 2021-22 under the IT Act, 1961. (Circular No. 01\/2022 was issued on January 11, 2022)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"CBDT_Due_date_of_ITR_for_FY_2021-22\"><\/span><span style=\"color: #000080;\"><strong>CBDT Due date of ITR for FY 2021-22<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><iframe loading=\"lazy\" title=\"Differences &amp; Uses of ITR-1 &amp; ITR-2 | How to choose ITR Form? |\u091c\u093e\u0928\u093f\u092f\u0947 \u0915\u094c\u0928 \u0938\u093e ITR \u092b\u0949\u0930\u094d\u092e \u0906\u092a\u0915\u0947 \u0932\u093f\u090f \u0938\u0939\u0940?\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/JPf9bPyv7bY?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<p><strong>Popular blog:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/learn\/new-tds-deduction-provision-prevent-cash-transactions-of-more-than-1-crore-section-194n.html\"><strong>New TDS deduction No cash transactions exceeding 1 Crore -Section 194N<\/strong><\/a><\/li>\n<li><strong><a href=\"https:\/\/carajput.com\/learn\/deductions-under-section-80ccd-of-income-tax-act.html\">Deduction u\/s 80CCD of Income Tax Act, 1961<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CBDT Extension of Due date for filing of ITR &amp; Different reports of audit for the AY 2021-22 to 15 March; check details here The due date for furnishing a Tax Audit Report under any provision of the Act for the previous year 2020-21, which was 30th September 2021 in the case of assessees referred &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[117],"tags":[5812],"class_list":["post-21000","post","type-post","status-publish","format-standard","hentry","category-tax-audit","tag-tax-audit-report-and-income-tax-return"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"cbdt extension itr &amp; tar due date, tar itr due date, due dates for filing Audit reports and ITRs, filing Return of Income, Tax Audit Report, ITR &amp; TAR Due Date\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; 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