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 | Â 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 |
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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.
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Disclaimer:Â 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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