Due date to file ITR for AY 2022-23 extended from 31st Oct 2022 to 7th Nov 2022

Income Tax Compliance Calendar
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Last updated on October 28th, 2022 at 05:20 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 Income Tax Act or Goods & Service Tax Act may attract penal provisions.

As a consequence of the extension of due dates for filing tax audit reports, CBDT issues a circular 20/2022 dated 26th October 2022 to extend the due date for furnishing the ITR for AY 2022-23 from 31st October 2022 to 7th November 2022.



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 2021-22 [3CA, 3CB, 3CD] [CBDT Circular No. 19/2022 dated 30th Sep 2022] 30.09.2022
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

[CBDT Circular No. 20/2022 dated 26th Oct 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>> How to Calculate Turnover for Tax Audit u/s 44AB in case of OPTIONS!!

Click>> Clause 44 of Tax Audit Report

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.


CA Ankita Khetan
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Disclaimer: The above content is for general info purpose only and does not constitute professional advice. The author/ website will not be liable for any inaccurate / incomplete information and any reliance you place on the content is strictly at your risk.

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