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

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..... ct: 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 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 .....

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..... specified domestic transaction under section 92E of the Act for the Previous Year 2020-21, which is 31st October 2021, as extended to 30 th November 2021 vide Circular No.9/2021 dated 20.05.2021 , is hereby further extended to 31st January, 2022; 4. The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 31st October 2021 under sub-section (1) of .....

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..... arification 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-se .....

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