Income Tax Return Filing Due Dates Extended for AY 2021-22

Introduction

During the COVID-19 period, the Central Board of Direct Taxes (CBDT) announced several extensions for tax compliances. The Income Tax Return filing due dates extended gave individuals, businesses, companies, and professionals additional time to complete returns and audit requirements.

For AY 2021-22, the deadlines changed more than once. The Income Tax Return filing due dates extended covered non-audit taxpayers, audit cases, transfer pricing cases, audit reports, and belated or revised returns. This article explains the final AY 2021-22 dates, earlier AY 2020-21 relief, and the separate position for 2026.

Note: The AY 2021-22 and AY 2020-21 dates below are historical and should not be treated as current filing deadlines.

Income Tax Return Filing Due Dates Extended

The Income Tax Return filing due dates extended for AY 2021-22 depended on taxpayer category. Non-audit cases moved from 31 July 2021 to 31 December 2021, while applicable audit and transfer pricing cases received further relief through Circular No. 01/2022 dated 11 January 2022.

The Income Tax Return filing due dates extended should therefore be read with the final CBDT relief and not only with the first extension announcement.

ITR Filing Due Date Extension for AY 2021-22

The Income Tax Return filing due dates extended for AY 2021-22 were announced in stages, and the final date differed according to taxpayer category.

Individuals and Non-Audit Cases

For taxpayers whose return was originally due on 31 July 2021 under Section 139(1) of the Income-tax Act, 1961, Circular No. 9/2021 dated 20 May 2021 first extended the deadline to 30 September 2021.

Circular No. 17/2021 dated 9 September 2021 later moved it to 31 December 2021. Thus, the Income Tax Return filing due dates extended ultimately allowed eligible taxpayers to file up to 31 December 2021.

Companies and Other Audit Cases

For applicable taxpayers whose original return filing deadline was 31 October 2021, Circular No. 9/2021 first moved the deadline to 30 November 2021. Circular No. 17/2021 then extended it to 15 February 2022.

CBDT subsequently issued Circular No. 01/2022, which further extended the applicable return filing date to 15 March 2022. Therefore, 15 February 2022 was not the final ITR deadline for these cases. The Income Tax Return filing due dates extended for the applicable audit category finally reached 15 March 2022.

Transfer Pricing Cases

Taxpayers required to furnish a report under Section 92E for international transactions or specified domestic transactions originally had a return filing deadline of 30 November 2021.

Circular No. 9/2021 extended it to 31 December 2021, Circular No. 17/2021 moved it to 28 February 2022, and Circular No. 01/2022 finally extended it to 15 March 2022.

The Income Tax Return filing due dates extended therefore gave these taxpayers additional time to complete reporting and return filing requirements.

Extension of Due Dates for Tax Audit Reports

Along with the Income Tax Return filing due dates extended, CBDT provided additional time for furnishing audit reports for Previous Year 2020-21.

A tax audit report is separate from the return of income. Circular No. 9/2021 first extended the relevant audit deadlines, Circular No. 17/2021 provided further time, and Circular No. 01/2022 finally moved the applicable audit report deadlines to 15 February 2022.

While checking Income Tax Return filing due dates extended, taxpayers should not confuse the 15 February 2022 audit report date with the 15 March 2022 return filing date.For current filing assistance, readers can visit Ebizfiling’s Income Tax Return Filing Online service.

Why Were Income Tax Return Filing Due Dates Extended?

The Income Tax Return filing due dates extended during AY 2021-22 were relief measures introduced after taxpayers and stakeholders reported difficulties in completing tax compliances.

CBDT referred to difficulties in electronically filing Income Tax Returns and audit reports, including problems arising due to COVID. It exercised powers under Section 119 of the Income-tax Act, 1961 to provide relief.

The Income Tax Return filing due dates extended were therefore temporary measures for specified assessment years, not permanent changes to the ordinary filing framework.

The relief gave taxpayers and tax professionals additional time to prepare accounts, complete audit work, reconcile tax information, and submit the necessary reports and returns.

Earlier ITR Due Date Extensions for AY 2020-21

The Income Tax Return filing due dates extended were not limited to AY 2021-22. The Government had also provided relief for FY 2019-20, corresponding to AY 2020-21.

The Government’s 30 December 2020 release provided these further extensions. These Income Tax Return filing due dates extended were separate from the AY 2021-22 relief discussed above.

The distinction is important because each assessment year had its own compliance timeline and subsequent extensions. Taxpayers checking historical filing records should therefore use the dates applicable to the relevant assessment year.

Extension of Self-Assessment Tax Due Dates

Relief was also provided for certain self-assessment tax payments for AY 2020-21.

Eligible taxpayers with self-assessment tax liability up to ₹1 lakh in the audit or international or specified domestic transaction categories received time until 15 February 2021. Eligible taxpayers in the relevant non-audit category received time until 10 January 2021.

These dates accompanied the broader Income Tax Return filing due dates extended measures during that period. However, these were specific historical relief measures and should not be applied to later assessment years.

What Did the ITR Due Date Extensions Mean for Taxpayers?

The Income Tax Return filing due dates extended gave taxpayers more time to organise records, complete audits, reconcile tax information, and submit returns. Businesses could finalise books and audits, while taxpayers covered by transfer pricing provisions received additional time for required reports.

However, an extended return filing deadline did not automatically waive every tax consequence. Circular No. 01/2022 contains a clarification on interest under Section 234A where the relevant tax amount exceeded ₹1 lakh.

Therefore, Income Tax Return filing due dates extended should not be read as an automatic waiver of interest or every tax payment obligation. Businesses needing filing support can explore Ebizfiling’s Business Income Tax Return Filing service.

What Is the ITR Filing Due Date in 2026?

The historical Income Tax Return filing due dates extended for AY 2021-22 do not determine the deadlines for AY 2026-27.

For AY 2026-27, the due date is 31 August 2026 for assessees having income from business or profession whose accounts are not required to be audited, as well as applicable partners of non-audit firms. For other assessees, including applicable ITR-1 and ITR-2 filers, the due date remains 31 July 2026.

Applicable audit cases have a 31 October 2026 due date, while cases to which Section 92E applies have a 30 November 2026 due date.

For AY 2026-27, the 31 August 2026 deadline should not be described as a general extension of the 31 July deadline.

The 31 August date is part of the revised statutory due-date framework applicable to specified categories. The official Income Tax Department due-date guidance identifies non-audit business or professional assessees separately from other taxpayers, whose due date remains 31 July.

Readers can also check Income Tax Compliance Calendar August 2026 for current filing information. Anyone searching for Income Tax Return filing due dates extended in 2026 should first identify the relevant taxpayer category before relying on a particular date.

Important Note for Taxpayers Checking Historical Extensions

The Income Tax Return filing due dates extended for AY 2021-22 and AY 2020-21 were temporary extensions applicable only to those assessment years. Tax filing timelines depend on the assessment year, taxpayer category, audit requirement, transfer pricing provisions, and later legal changes. Historical circulars should not be applied to current returns.

For current filing requirements, readers can refer to our Income Tax Compliance Calendar FY 2026-27. Taxpayers should also verify the latest Income Tax Department circular, notification, or statutory provision before filing where a deadline change has been announced.

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Conclusion

The Income Tax Return filing due dates extended for AY 2021-22 gave individuals, businesses, companies, audit cases, and taxpayers covered by transfer pricing requirements additional compliance time. The extensions were issued in stages. Circular No. 9/2021 provided the initial relaxation, Circular No. 17/2021 granted further time, and Circular No. 01/2022 made the final further changes for applicable audit reports and returns.

Applicable audit reports were ultimately extended to 15 February 2022, while relevant audit and transfer pricing returns were extended to 15 March 2022. Applicable non-audit returns had been extended to 31 December 2021.

The Income Tax Return filing due dates extended during AY 2020-21 and AY 2021-22 should therefore be treated as historical relief measures. Taxpayers filing in 2026 must follow the separate due dates applicable to AY 2026-27 and their own taxpayer category.

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