Last updated on September 12th, 2023 at 08:44 pm
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 the Income Tax Act or Goods & Service Tax Act may attract penal provisions\
Income-tax compliance calendar for AY 2023-24
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| Particulars | Due Date |
| ITR for assessees not requiring audit u/s 44AB | 31.07.2023 |
| Tax Audit Reports for FY 2021-22 [3CA, 3CB, 3CD] | 30.09.2023 |
| Transfer Pricing Reports u/s 92E [3CE] | 31.10.2022 |
| ITR for assessees requiring tax audit u/s 44AB and partners of the firm which were subject to tax audit | 31.10.2023 |
| ITRs for assessees whom transfer pricing u/s 92E is applicable | 30.11.2023 |
| Belated ITR u/s 139(4) | 31.12.2023 |
| Revised ITR u/s 139(5) | 31.12.2023 |
| Updated Return for AY 2021-22 and AY 2022-23 u/s 139(8A) | 31.03.2024 |
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Income-tax compliance calendar for AY 2022-23
[su_table]
| Particulars | Due Date | Extended Due Date |
| ITR for assessees not requiring audit u/s 44AB |
31.07.2022 |
– |
| Tax Audit Reports for FY 2021-22 [3CA, 3CB, 3CD] |
30.09.2022 |
07.10.2022 |
| Transfer Pricing Reports u/s 92E [3CE] |
31.10.2022 |
– |
| ITR for assessees requiring tax audit u/s 44AB and partners of the firm which were subject to tax audit |
31.10.2022 |
07.11.2022 |
| 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 |
– |
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Income-tax compliance calendar for AY 2021-22
[su_table]
| 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 |
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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.
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