11/01/2022
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 31
st 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.
