Income Tax Return Filing Due Date 2021- Last Date Extended

CBDT further extends the income tax return filing due date for FY 2020-21 from 30th September 2021 to 31st Dec 2021 for individuals whose accounts do not require an audit. This time due to the difficulties faced by the taxpayers in the electronic filing of income tax returns on the new portal.

Earlier, CBDT had extended the Income Tax Return filing date for individuals whose accounts do not require an audit to 30th September 2021 from the original due date, 31st July 2021 due to the COVID-19 pandemic.

As per the CBDT Notification on 9th September, the last date for filing income tax return for AY 2021-22 is extended for Salaried employees and Pensioners from the original 31st July 2021 to 31st December 2021.

Also, the income tax return due date for FY 2020-21 for companies which was extended from 31st October 2021 to 30the November 2021 is further extended to 15th February 2022.

Almost all the categories of taxpayers have been given extensions in the income tax return filing due date.

Let’s get into the details.

Key Points

Income Tax Loginhttps://eportal.incometax.gov.in/iec/foservices/#/login
Income Tax Return Last Date31st Dec 2021
Income tax Refund Statushttps://eportal.incometax.gov.in/iec/foservices/#/login

Income Tax Return Filing Due Date

TaxpayersOriginal Due DateExtended Due Date
Salaried Taxpayers31st July 2021 31st Dec 2021
Pensioners31st July 2021 31st Dec 2021
Taxpayers whose accounts require an audit31st Oct 202115th Feb 2021
Private & Public Company31st Oct 202115th Feb 2022
Taxpayers who must furnish reports of international/ specified domestic transactions.30th Nov 202131st Jan 2022

CBDT Notification for Extension of Due Date for AY 2021-22

The outbreak of COVID-19 created havoc among different sectors. Consequently, the Government brought in the Taxation and Other Laws Ordinance, 2020, on 31st Mar 2020 to provide a helping hand to the taxpayers at challenging times. It also included relaxation of specific provisions such as extended time limits for various statutory and regulatory compliance. However, The Taxation and Other Laws Act now replace the Ordinance.

Furthermore, CBDT issued income tax relaxation to all the taxpayers by extending the income tax return filing date due to the COVID-19 second wave. So what is the latest extension concerning income tax return filing last date?

Let us get into the details.

ParticularsOriginal Due DateExtended Due Date
Application for registration, intimation or approval U/S 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G in Form No. 10A30th Jun 202131st Mar 2022
Application for registration, intimation or approval U/S 10(23C), 12A, 35(1)(ii)/(iia)/(iii) or 80G in Form No. 10AB28th Feb 202231st Mar 2022
The Equalization Levy Statement in form 1 for FY 2020-2130th Jun 202131st Dec 2021
Quarterly Statement in form 15CC for remittances made for the quarter ending 30th Jun 202130th Jun 202130th Nov 2021
Quarterly Statement in form 15CC for remittances made for the quarter ending 30th Sep 202115th Oct 202131st Dec 2021
Uploading of declarations received in Form 15G/15H for the quarter ending 30th Jun 202115th July 202130th Nov 2021
Uploading of declarations received in Form 15G/15H for the quarter ending 30th Sep 2021 15th Oct 202131st Dec 2021

Income tax return filing Due Date extended For


(A)Taxpayers whose accounts require audit

Initially, the due date for filing income tax returns for taxpayers who need to get their accounts audited was 31st Oct 2021. Now, the extended last date to file an income tax return is 30th Nov 2021. This extension is applicable to the following:

  1. As per Sec 44AB, any person carrying on business if his total sales, turnover or gross receipts in business for the year is above Rs 1 Crore.
  2. As per Sec 44AB, any person carrying on the profession if his gross receipts in profession for the year is above Rs 50 Lakhs.
  3. As per Sec 44AD, any person who opts for a presumptive taxation scheme if his total sales or turnover is above Rs 2 Crores.
  4. A Private Limited Company
  5. A Public Limited Company
  6. A Working Partner

(B) Taxpayers who must furnish report with regard to international/ specified domestic transactions

Initially, the due date for filing income tax returns for taxpayers who must furnish a report regarding international/ specified domestic transactions under section 92E was 31st October 2021. However, this has been extended to 30th November 2021. In addition to this, the extension is also applicable to the furnishing of various audit reports, inclusive of the tax audit report.

(C) Normal Taxpayers with income from salary or pensioners

Initially, the due date for filing income tax returns for taxpayers with income from salary or pensioners under section 139 (1) was 31st July 2021. However, as per the recent circular, CBDT extends the income tax return filing last date to 31st December 2021. So, if you are filing ITR-1 or ITR-4 for the financial year 2020-21 then you may file before 31st December 2021.

(D)Small and Middle-class taxpayers concerning payment of self-assessment tax

Small and Middle-class taxpayers are taxpayers whose self-assessment tax liability is below Rs 1 lakh. This is the second time that the Government has provided relief concerning the payment of self-assessment tax. Accordingly, the extended due dates are as follows

Self Assessment Tax Liability Below 1 Lakh

TaxpayersOriginal Due DateExtended Due Date
Taxpayers whose accounts require audit31st Oct 202115th Feb 2022
Private & Public Company31st Oct 202115th Feb 2022
Taxpayers who must furnish reports of international/ specified domestic transactions.31st Oct 202131st Jan 2022
Salaried Taxpayers31st July 202131st Dec 2021
Pensioners31st July 202131st Dec 2021

(E)Taxpayers who must furnish statement of Financial Transactions (SFT)

Taxpayers were required to furnish the statement of financial transactions under Rule 114E of the Income Tax Rules, 1962 on or before 31st May 2021. However, the income tax department has extended the deadline to furnish the SFT report for the financial year 2020-21 to 30th June 2021.

CBDT Press Release on Extension of Income Tax Return Filing Due Date

Other Compliance Dates Also Extended

The Central Government extends the other compliance due dates due to the severe pandemic and subsequent hardship faced by the stakeholders. The CBDT extends furnishing of report of audit for AY 2021-22 to 31st Oct 2021.

Furnishing of Audit Report for AY 2021-22 Extended

ParticularsExtended Dates
Issue of Form 16 for FY 2020-2131st July 2021
Quarterly Statement of TDS Filing For Mar 202131st July 2021
Other Compliances30th Sep 2021
Furnishing of Audit Report for AY 2021-2231st Oct 2021

CBDT Press release on 25th June 2021

Consequences of not filing an Income Tax Return

You may face the below consequences if you fail to file your income tax return within the due date

  • You may not receive your refunds on time.
  • If you have incurred any any loss in your business, you will not be able to carry forward the losses to the subsequent years.
  • You have to pay a penalty if you file your income tax return after the due date.

If an individual taxpayer misses filing the income tax return before the deadline of September 30th, 2021, then he can still file a belated ITR anytime before 31st January 2022. However, the taxpayer needs to pay the late fees while filing a belated ITR. The amount of late fees depends on the belated ITR filing date.

Late fees on filing belated ITR

Late fees is levied on individuals based on the income bracket they fall into.

Taxpayer Annual incomeDate of filing ITRAmount (in Rs)
< 5,00,000
1st October 2021 to 31st Dec 2021
1,000
< 5,00,0001st January 2022 to 31st January 20221,000
> 5,00,0001st October 2021 to 31st Dec 20215,000
> 5,00,0001st January 2022 to 31st January 202210,000

Individuals not liable to pay late fees

While filing belated ITR, certain individual taxpayers need not pay late fees whose gross income does not exceed the basic exemption limit.

Individual Taxpayer AgeExemption limit
Any Age
2,50,000
60 years to 80 years3,00,000
> 80 years5,00,000

TDS/ TCS Submission Date Extended

Section 203 requires the DDO to furnish to the employee a certificate in Form 16 detailing the amount of TDS and certain other particulars. The employer must furnish Form 16 to the employee by 15th June after the end of the financial year as per rule 31.

Furnishing of certificate to the employees for FY 2020-21 extended to 31st July 2021. The employer is to issue Form 16 to the employees (income from salary) only by 31st July 2021.

Quarterly Statement of TDS filing for Mar 2021 Extended

Under Section 200(3), the person deducting the tax (employer in case of salary income) must file duly verified Quarterly Statements of TDS in Form 24Q for the periods of each financial year to the TIN Facilitation Centres authorised by DGIT(Systems). The quarterly statement filing for the last quarter in Form 24Q is the same as the annual return of TDS. Therefore, CBDT extends the quarterly statement of TDS filing for Mar 2021 to 15th July 2021.

Income Tax Return Filing Due Date FAQs?

(1) What is the last date to file the return for a company registered with MCA?

Income tax return last date for company is 30th November 2021.

(2) What is the last date to file a return for accounts requiring audit?

Income tax return last date for audit is 30th November 2021.

(3) Can I file ITR for AY 2021/ 22 now?

ITR Forms such as ITR-1, ITR-2, ITR-3, ITR-4, ITR-5 & ITR-7 is now available for AY 2021/ 22 on the official income tax website.
Visit https://www.incometax.gov.in/iec/foportal/ to e-file your returns.

(4) What is the due date for tax filing FY 2020/21 AY 2021 22?

The due date for ITR filing of Taxpayers whose accounts require audit and taxpayers who must furnish reports with regard to international/ specified domestic transactions is 30th November 2021. And due date to file ITR for salaried taxpayers and pensioners is 30th September 2021.

(5) Can I file ITR after the due date?

Yes, of course. Initially, the due date to file a belated return for the assessment year 2021-22 was 31st December 2021. However, CBDT has extended the deadline to file belated returns to 31st January 2022.


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