Circular No. 01/2022
F. No. 225/49/2021/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
New Delhi, dated 11
th January 2022
Subject: – Extension of timelines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22– reg.
On consideration of difficulties reported by the taxpayers and other stakeholders due to COVID and in electronic filing of various reports of audit under the provisions
of the Income-tax Act,1961 (Act), the Central Board of Direct Taxes (CBDT), in exercise of its powers under Section 119 of the Act, provides relaxation in respect of
the following compliances:
1. The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21, which was 30th September 2021, in the case of
assessees referred in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, as extended to 31 st October 2021 and 15
th January 2022 by Circular No.9/2021 dated 20.05.2021 and Circular No.17/2021 dated 09.09.2021 respectively, is hereby further extended to 15th February, 2022;
2. The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21, which was 31st October, 2021, in the case of
assessees referred in clause (aa) of Explanation 2 to sub-section (1) of section 139 of the Act, is hereby extended to 15th February, 2022;
3. The due date of furnishing of Report from an Accountant by persons entering into international transaction or specified domestic transaction under
section 92E of the Act for the Previous Year 2020-21, which was 31st October 2021, as extended to 30th November 2021 and 31st January 2022 by Circular No.9/2021
dated 20.05.2021 and Circular No.17/2021 dated 09.09.2021 respectively, is hereby further extended to 15th February, 2022;
4. The due date of furnishing of Return of Income for the Assessment Year 2021-22, which was 31 st October 2021 under sub-section (1) of section 139 of the Act,
as extended to 30th November 2021 and 15th February 2022 by Circular No.9/2021 dated 20.05.2021 and Circular No.17/2021 dated 09.09.2021 respectively, is hereby
further extended to 15th March, 2022;
5. The due date of furnishing of Return of Income for the Assessment Year 2021-22, which was 30 th November 2021 under sub-section (1) of section 139 of the
Act, as extended to 31st December 2021 and 28th February 2022 by Circular No.9/2021 dated 20.05.2021 and Circular No.17/2021 dated 09.09.2021 respectively, is hereby
further extended to 15th March, 2022.
Clarification 1: It is clarified that this extension shall not apply to Explanation 1 to
section 234A of the Act, in cases where the amount of tax on the total income as
reduced by the amount as specified in clauses (i) to (vi) of sub-section (1) of that
section exceeds one lakh rupees.

Clarification 2: For the purpose of Clarification 1, in case of an individual resident in
India referred to in sub-section (2) of section 207 of the Act, the tax paid by him under
section 140A of the Act within the due date (without extension under Circular
No.9/2021, Circular No.17/2021 and this Circular) provided in that Act, shall be
deemed to be the advance tax.
(Ravinder Maini)
Director to the Government of India

Government of India

Ministry of Finance

Department of Revenue Central Board of Direct Taxes

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