所得税部门于2021年6月推出了一个新的所得税门户。但是,新门户网站的功能尚未达到标准,技术故障也尚未得到解决。
考虑到纳税人和其他利益相关者在提交所得税申报表时面临的困难以及所得税门户未解决的未决故障,CBDT决定根据2021年9月9日的第17/2021号通告,延长2020-21财年(2021-22财年)各种所得税申报表和审计报告的提交截止日期。
以下是延长的截止日期:
| Form/Statement |
Period |
Original Due Date |
Extended Due Date (Vide Circular No.9/2021 dated 20.05.2021) |
Further extended Due dates |
| Income Tax return-By the person who is required to get his accounts audited under section 44AB of Income Tax Act or any other law |
F.Y. 2020-21 |
31st October, 2021 |
30th November, 2021 |
15th February, 2022 |
| Income Tax Return- By partner of the firm who is required to get his accounts audited |
FY 2020-21 |
31st October, 2021 |
30th November, 2021 |
15th February, 2022 |
| Income Tax Return- By Company |
FY 2020-21 |
31st October, 2021 |
30th November, 2021 |
15th February, 2022 |
| Income Tax Return-By person who is required to furnish audit report with respect to international transaction or specified domestic transaction Under section 92E of Income Tax Act |
FY 2020-21 |
30th November, 2021 |
31st December, 2021 |
28th February, 2022 |
| Income Tax Return-By Any other person |
FY 2020-21 |
31st July, 2021 |
30th September, 2021 |
31st December, 2021 |
| Belated/Revised Income Tax Return under section 139(4)/139(5) of Income Tax Act |
FY 2020-21 |
31st December, 2021 |
31st January, 2022 |
31st March, 2022 |
| Tax Audit Report |
F.Y. 2020-21 |
30th September, 2021 |
31st October, 2021 |
15th January, 2022 |
| Audit report for persons entering into international transaction or specified domestic transaction |
F.Y. 2020-21 |
31st October, 2021 |
30th November, 2021 |
31st January, 2022 |
注意:
- 一个上述延长所得税申报表的截止日期不适用于1961年《所得税法》第234A条规定的利息计算,即应纳税净额(扣除TDS和预付税后)超过100,000印度卢比的延期或未提交所得税申报表的利息。