#INCOME TAX DUE DATE 2021 FULL#
(3) In order to ease compliance burden on senior citizen pensioners who are of 75 years of age or above, it is proposed in Budget 2021 to exempt them from the requirement of filing of income tax if the full amount of tax payable has been deducted by the paying bank. After amendment by the Finance Act’2016, the belated return can also be revised. (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. 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, whichever is earlier. If not required to get its accounts audited 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) If not required to get its accounts audited (ITR-5) If required to get its accounts audited under income tax law or any other law (ITR-5) Other Individuals or HUF (ITR-1 or ITR-2 or ITR-4-Sugam)įirms, LLP, AOP, BOI, AJP, HUF, Co-op. Who is required to furnish report u/s 92E
Whose accounts are required to be audited u/s 44AB (ITR-3)ģ1-10-2022 (Audit report is to be filed upto 30-09-2022)Ī working partner where the firm in which he is a working partner has to get its accounts audited u/s 44AB. Due Dates of Income tax as applicable for FY 2021-22 (AY 2022-23) (A) Due date for filing Income tax Return Category
0 kommentar(er)
