{"id":2932,"date":"2020-08-19T19:38:03","date_gmt":"2020-08-19T14:08:03","guid":{"rendered":"http:\/\/cacube.in\/?p=2932"},"modified":"2023-01-24T22:25:08","modified_gmt":"2023-01-24T16:55:08","slug":"income-tax-due-dates-for-fy-2020-21-ay-2021-22","status":"publish","type":"post","link":"https:\/\/cacube.in\/?p=2932","title":{"rendered":"Income tax due dates for FY 2020-21 (AY 2021-22)"},"content":{"rendered":"\n

Due Dates of Income tax as applicable for FY 2020-21 (AY 2021-22)<\/strong><\/h3>\n\n\n\n

(A) Due date for filing Income tax Return<\/h4>\n\n\n\n
Category<\/th>Sub-Category<\/th>Original Due date<\/th>Extended due date<\/strong><\/td><\/tr>
Individual & HUF<\/td>whose accounts are required to be audited u\/s 44AB (ITR-3)<\/td>31-10-2021 (Audit report is to be filed upto 30-09-2021)<\/strong><\/td>15-03-2022 (Audit report is to be filed upto 15-02-2022)<\/strong><\/td><\/tr>
 <\/td>A working partner where the firm in which he is a working partner has to get its accounts audited u\/s 44AB. (ITR-2)<\/td>31-10-2021<\/strong><\/strong><\/td>15-02-2022<\/strong><\/td><\/tr>
 <\/td>who is required to furnish report u\/s 92E<\/td>30-11-2021<\/strong> (report of 92E to be filed upto 31-10-2021)<\/strong><\/td>28-02-2022<\/strong> (report of 92E to be filed upto 31-01-2022)<\/strong><\/td><\/tr>
 <\/td> Other Individuals or HUF (ITR-1 or ITR-2 or ITR-4-Sugam)<\/td>31-07-2021<\/strong><\/td>31-12-2021<\/strong><\/td><\/tr>
 Firms, LLP, AOP, BOI, AJP, HUF, Co-op. Society , Local authority<\/td>If required to get its accounts audited under income tax law or any other law (ITR-5)<\/td>31-10-2021 (Audit report is to be filed upto 30-09-2021)<\/strong><\/strong><\/td>15-03-2022 (Audit report is to be filed upto 15-02-2022)<\/strong><\/strong><\/strong><\/td><\/tr>
 <\/td>If not required to get its accounts audited (ITR-5)<\/td>31-07-2021<\/strong><\/strong><\/td>31-12-2021<\/strong><\/td><\/tr>
 Company<\/td>Any Corporate Assessee (ITR-6)<\/td>31-10-2021 (Audit report is to be filed upto 30-09-2021)<\/strong><\/strong><\/strong><\/td>15-03-2022 (Audit report is to be filed upto 15-02-2022)<\/strong><\/strong><\/strong><\/td><\/tr>
 Trust, Colleges, political parties<\/td>Trust, Political parties and colleges etc who are required to file return u\/s 139(4A), 139(4B), 139(4C) or 139(4D) (ITR-7)<\/td>31-10-2021 (Audit report is to be filed upto 30-09-2021)<\/strong><\/strong><\/strong><\/td>15-03-2022 (Audit report is to be filed upto 15-02-2022)<\/strong><\/strong><\/strong><\/td><\/tr>
 <\/td>If not required to get its accounts audited<\/td>31-07-2021<\/strong><\/strong><\/strong><\/td>31-12-2021<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Note: (1) As per section 139(4) any person who has not furnished a return within the time allowed to him under sub-section (1), may furnish the return for any previous year at any time before the end of the relevant assessment year or before the completion of the assessment,<\/strong> whichever is earlier. This is called belated return.<\/strong><\/p>\n\n\n\n

(2) As per section 139(5) (as amended by Finance Act 2017) return filed as above can be revised up to the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. After amendment by the Finance Act\u20192016, the belated return<\/strong> can also be revised.<\/p>\n\n\n\n

(3) W.e.f Financial year 2017-18, penalty u\/s 234F<\/strong> is introduced for delay in filing the return. If assessee failed to furnish return of income within due date as prescribed in section 139(1) then he is required to pay penalty as follows:-<\/p>\n\n\n\n