Income tax compliance calendar

Income Tax Compliance Calendar
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Last updated on July 22nd, 2022 at 11:54 am

Income tax compliance calendar

There are various compliances that need to be taken care of by corporate as well as non-corporate assessees. Any divergence from the compliances under Income Tax Act or Goods & Service Tax Act may attract penal provisions.

Income-tax compliance calendar for AY 2022-23

Particulars  Due Date
ITR for assessees not requiring audit u/s 44AB 31.07.2022
Tax Audit Reports for FY 2020-21 [3CA, 3CB, 3CD] 30.09.2022
Transfer Pricing Reports u/s 92E [3CE] 31.10.2022
ITR for assessees requiring tax audit u/s 44AB 31.10.2022
ITRs for assessees whom transfer pricing u/s 92E is applicable 30.11.2022
Belated ITR u/s 139(4) 31.12.2022
Revised ITR u/s 139(5) 31.12.2022
Updated Return for AY 20-21 u/s 139(8A) 31.03.2023

Click >> Penalty u/s 234F for delay in furnishing ITR 

Click>> Alternative Tax Regime u/s 115BAC of Income Tax Act

Click>> Don’t miss to claim the benefit of rebate u/s 87A

Click>> Form 10-IE is mandatory to be filed for opting for new tax regime

Click>> When and how interest u/s 234A shall be levied?

Click>> What is the last date to link PAN with Aadhaar in order to prevent it from becoming inoperative?

Income-tax compliance calendar for AY 2021-22

Particulars Original Due Date  Extended Due Date 
Cir 9 dtd 20.02.21 Cir 17 dtd 09.09.21 Cir 01 dtd 11.01.22
ITR for assessees not requiring audit u/s 44AB 31.07.2021 30.09.2021 31.12.2021
Tax Audit Reports [3CA, 3CB, 3CD] 30.09.2021 31.10.2021 15.01.2022 15.02.2022
Transfer Pricing Reports u/s 92E [3CE] 31.10.2021 30.11.2021 31.01.2022 15.02.2022
ITR for assessees requiring tax audit u/s 44AB 31.10.2021 30.11.2021 15.02.2022 15.03.2022
ITRs for assessees whom transfer pricing u/s 92E is applicable 30.11.2021 31.12.2021 28.02.2022 15.03.2022
Belated ITR u/s 139(4) 31.12.2021 31.01.2022 31.03.2022 31.03.2022
Revised ITR u/s 139(5) 31.12.2021 31.01.2022 31.03.2022 31.03.2022

Note: All the above due date extensions relate to procedural compliances, there is no extension in the date of payment of taxes by the taxpayers.
Note: Interest u/s 234A shall be applicable if the tax payable exceeds Rs 1 lakh.

Payment of TDS on the sale of the property should be done within 30 days from the end of the month in which deduction is made.



Disclaimer: The above content is for general information purpose only and does not constitute professional advice. The author/ website will not be liable for any false, inaccurate, incomplete information. Any reliance you place on above content is therefore strictly at your risk.

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About CA Ankita Khetan 196 Articles
Ankita is a Chartered Accountant in practice and holds a Diploma in IFRS (from ACCA, UK). She is also a Commerce PG and Certified Independent Director (from IICA). She holds a certification in Forex and Treasury Management. Her area of expertise is GST and Income tax. She is passionate about reading, writing, and sharing knowledge on areas related to finance and taxation.

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