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
|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|
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.
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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