Income Tax Calendar: Important Due Dates For FY 2021-22

7 January 2021

• Deposit of TDS/TCS for the month of December 2020
• Deposit of TDS for the quarter ended 31st December 2019 u/s 192, 194A, 194D or 194H only in the case if AO permits

10 January 2021

• Last date to file ITR for AY 2020-21 for taxpayers who do not require audit of their accounts has been extended to 10th Jan 2021 vide Press Release, dated 30-12-2020.

14 January 2021

• Issue of TDS Certificates for the tax deducted u/s 194-IA, 194-IB or 194M for the month of November 2020

15 January 2021

• Furnishing of Form 24G by Government for the month of December 2020 where TDS/TCS has been paid without the production of a challan.
• Due date of furnishing various reports including tax audit report for AY 2020-21 has been extended to 15th January 2021 vide Press Release, dated 30-12-2020.
• Quarterly statement of TCS collected and deposited for the quarter ended 31st December 2020
• Uploading declarations received in Form 15G/15H during the quarter ended 31st December 2020
• Furnishing Quarterly statement in Form No. 15CC for the quarter ended 31st December 2020

30 January 2021

• Quarterly TCS certificate for the quarter ended 31st December 2020
• Furnishing of challan for TDS u/s 194-IA, 194-IB or 194M for the month of December 2020

31 January 2021

• Quarterly statement of TDS deposited for the quarter ended 31st December 2020
• Quarterly return of non-deduction of TDS on interest by the bank for the quarter ended 31st December 2020
• Country-By-Country Report in Form No. 3CEAC
• ??Furnishing of declaration to opt for Vivad se Vishwas Scheme.

7 February 2021

• Deposit of TDS/TCS for the month of January 2021

14 February 2021

• Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of December 2020

15 February 2021

• Furnishing of Form 24G by Government for the month of January 2021
• Due date for filing ITR for AY 2020-21 for taxpayers whose accounts are to be audited has been further extended to 15th february 2021 vide Press Release, dated 30-12-2020.
• Quarterly TDS certificates of tax deducted for payments other than salary for the quarter ended 31st December 2020 (i.e. Form 16A)

2 March 2021

• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB or 194M for the month of January 2021

7 March 2021

• Deposit of TDS/TCS for the month of February 2021

15 March 2021

• Furnishing of Form 24G by Government for the month of February 2021
• Fourth installment of advance tax for the F.Y. 2020-21 [AY 2021-22]
• Due date for payment of advance tax for the F.Y. 2020-21 [AY 2021-22] for those covered under presumptive taxation u/s 44AD/ 44ADA.

17 March 2021

• Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of January 2021

30 March 2021

• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB or 194M for the month of February 2021

31 March 2021

• Country-By-Country Report in Form No. 3CEAD for the year 2019-20 or for a reporting accounting year.
• The due date for filing of belated/revised return of income for the assessment year 2020-21 has been extended from March 31, 2021 to May 31, 2021 (provided assessment has not been completed before March 31, 2021) vide Circular 08/2021, dated 30-04-2021.
• Due date for linking Aadhaar number with PAN. However, this is extended to 30th June 2020 due to the COVID-19 outbreak vide Notification S.O. 1432(E), dated 31-03-2021
• Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been extended to April 30th, 2021 vide Notification S.O. 964(E), dated 26-02-2021

7 April 2021

Deposit TDS by the office of the government for March 2021. However, all sums deducted by an office of the government shall be paid to the credit of the Central Government on the same day where tax is paid without production of an Income-tax Challan.

14 April 2021

Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of February 2021

15 April 2021

• Quarterly statement in Form No. 15CC for the quarter ended 31st March 2021
• Furnishing of Form 3BB by stock exchanges for the month of March 2021

30 April 2021

• Furnishing of Form 24G by Government for the month of March 2021
• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB or 194M for the month of March 2021 has been extended to 31st may 2021
• Deposit TDS for the month of March 2021
• Filing declarations in Form 61 containing particulars of Form No. 60 received for the period from October 2020 to March 2021 has been extented to 31 may 2021
• Uploading declarations received in Form 15G/15H during the quarter ended 31st March 2021
• Deposit of TDS for January 2021 to 31st March 2021 u/s 192, 194A, 194D or 194H only in the case if AO permits.
• Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been extended to 30th June 2021 vide Notification S.O. 1704 (E), dated 27-04-2021

7 May 2021

Deposit of TDS/TCS for the month of April, 2021

15 May 2021

• Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of March 2021
• Quarterly statement of TCS deposited for the quarter ended 31st March 2021
• Furnishing of Form 3BB by stock exchanges for the month of April 2021
• Furnishing of Form 24G by Government for the month of April 2021

30 May 2021

• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB or 194M for the month of April 2021
• Issue of TCS certificates for the 4th Quarter of the Financial Year 2020-21

31 May 2021

• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB or 194M for the month of march has been extended from 30 april 2021 to 31st May 2021
• Submission of statement under section 285BA, 285BA(1)(k) has been extended to 30th June 2021
• Quarterly statement of TDS deposited for the quarter ended 31st March 2021 has been extended to 30th June 2021
• Return of TDS on contributions paid by the trustees of a superannuation fund has been extended to 30th June 2021
• PAN allotment application for Non-individual resident person which enters into a financial transaction of Rs. 2,50,000 or more during FY 2020-21, managing director, director, partner, trustee, author, founder, karta, chief executive officer, principal officer or office bearer who hasn't been allotted PAN yet
• Filing declarations in Form 61 containing particulars of Form No. 60 received for the period from October 2020 to March 2021 has been extented to 31st May 2021
• Filing of belated/revised return of income for the assessment year 2020-21 for all assessee (provided assessment has not been completed before May 31, 2021)

7 June 2021

Deposit of TDS/TCS for the month of May 2021

14 June 2021

Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of April 2021

15 June 2021

• Issue of TDS certificate to salaried employees for FY 2020-21 extended to 15th July 2021
• First installment of advance tax for the F.Y. 2021-22 [AY 2022-23]
• Quarterly TDS certificates for other than salary cases for the quarter ended 31st March 2021
• Furnishing of Form 3BB by stock exchanges for the month of May 2021
• Furnishing of Form 24G by Government for the month of may 2021 has been extended from 15th June to 30th June 2021

29 June 2021

Furnishing of statement u/s 9A

30 June 2021

• Last Date to file an income tax return for the FY 2019-20 [AY 2020-21]
• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB or 194M for the month of May 2021
• Quarterly statement of non-deduction of TDS by banks for the quarter ended 31st March 2021 has been extended from 31 may 2021 to 30 june 2021
• Furnishing of Form 24G by Government for the month of may 2021 has been extended from 15th june to 30th june 2021
• Submission of Form 64C by Alternative Investment Fund (AIF) has been extended from 30th july to 15 july 2021 vide Circular no. 9/2021, dated 20-05-2021
• Furnishing of return for STT for the FY 2020-21
• Furnishing of statement in Form 64B for the FY 2020-21
• Report u/s 35AC(4)/(5) for the FY 2020-21
• Due date for linking of Aadhaar number with PAN has been extended from 31st March 2021 to 30th June 2021
• Payment of tax under the Direct Tax Vivad se Vishwas Act, 2020 without additional charge has been extended to June 30, 2021 vide Notification S.O. 1704 (E), dated 27-04-2021
• Quarterly statement of TDS deposited for the quarter ended 31st March 2021
• Return of TDS on contributions paid by the trustees of a superannuation fund

7 July 2021

• Deposit of TDS/TCS for the month of June 2021
• Deposit of TDS for the quarter ended 30th June 2021 u/s 192, 194A, 194D or 194H only in the case if AO permits.

15 July 2021

• Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of May 2021
• Quarterly statement in Form No. 15CC for the quarter ended 30th June 2021
• Quarterly statement of TCS for the quarter ended 30th June 2021
• Uploading declarations received in Form 15G/15H during the quarter ended 30th June 2021
• Furnishing of Form 3BB by stock exchanges for the month of June 2021
• Furnishing of Form 24G by Government for the month of June 2021
• Issue of TDS certificate to salaried employees for FY 2020-21 has been extended from June 15, 2021 to July 15th, 2021 vide Circular no. 9/2021, dated 20-05-2021
• Submission of Form 64C by Alternative Investment Fund (AIF) has been extended from 30th july to 15 july 2021 vide Circular no. 9/2021, dated 20-05-2021

30 July 2021

• Quarterly TCS certificate for the quarter ended 30th June 2021
• Furnishing of challan-cum-statement for tax deducted u/s 194-IA, 194-IB & 194M for the month of June 2021

31 July 2021

• Quarterly statement of TDS deposited for the quarter ended 30th June 2021
• Due Date of filing Income Tax return for Non-Audit Cases for the FY 2020-21 [AY 2020-21] extend from 31st july 2021 to 30th september 2021 vide Circular no. 9/2021, dated 20-05-2021
• Quarterly return of non-deduction of TDS on interest by the bank for the quarter ended 30th June 2021
• Application in Form 9A provided the applicable due date of filing ITR is 31st July 2021
• Statement in Form 10 provided the applicable due date of filing ITR is 31st July 2021
• Due Date to claim FTC in Form 67 provided the applicable due date of filing ITR is 31st July 2021
• Statements under Rule 5D,5E and 5F provided the due date of filing is 31st July 2021

7 August 2021

Deposit of TDS/TCS for the month of July 2021

14 August 2021

Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of June 2021

15 August 2021

• Furnishing of Form 24G by Government for the month of July 2021
• Furnishing of Form 3BB by stock exchanges for the month of July 2021
• Quarterly TDS certificate for cases other than salary for the quarter ended 30th June 2021

30 August 2021

• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB and 194-M for the month of July 2021

7 September 2021

Deposit of TDS/TCS for the month of August 2021

14 September 2021

Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of July 2021

15 September 2021

• Second installment of advance tax for the F.Y. 2021-22 [A.Y. 2022-23]
• Furnishing of Form 3BB by stock exchanges for the month of August 2021
• Furnishing of Form 24G by Government for the month of August 2021

30 September 2021

• Last Date to submit audit report u/s 44AB for the FY 2020-21 [AY 2021-22] has been extended from September 30, 2021 to October 31, 2021 vide Circular no. 9/2021, dated 20-05-2021
• Submission of audited accounts under section 35(2AB)[if company does not have any international/specified domestic transaction]
• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB or 194M for the month of August 2021
• Statements under Rule 5D,5E and 5F provided the applicable due date of filing ITR is 30th September 2021
• Application in Form 9A provided the applicable due date of filing ITR is 30th September 2021
• Statement in Form 10 provided the applicable due date of filing ITR is 30th September 2021
• Due Date to claim FTC in Form 67 provided the applicable due date of filing ITR is 30th September 2021
• Furnishing of return of income for Assessment Year 2021-22 has been extended from July 31, 2021 to September 30th 2021

7 October 2021

• Deposit of TDS/TCS for the month of September 2021
• Deposit of TDS for the quarter ended 30th September 2021 u/s 192, 194A, 194D or 194H only in the case if AO permits

15 October 2021

• Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of August 2021
• Furnishing of Form 24G by Government for the month of September 2021
• Quarterly statement in Form No. 15CC for the quarter ended 30th September 2021
• Quarterly statement of TCS deposited for the quarter ended 30th September 2021
• Uploading declarations received in Form 15G/15H during the quarter ended 30th September 2021
• Furnishing of Form 3BB by stock exchanges for the month of September 2021

30 October 2021

• Quarterly TCS certificate for the quarter ended 30th September 2021
• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB or 194M for the month of September 2021

31 October 2021

• Quarterly statement of TDS deposited for the quarter ended 30th September 2021
• Due Date of filing Income Tax return for Audit Cases for F.Y. 2020-21 [A.Y. 2021-22] has been extended from 31st october to 30th november vide Circular no. 9/2021, dated 20-05-2021
• Last Date to submit audit report u/s 44AB for the FY 2020-21 [AY 2021-22] has been extended from September 30, 2021 to October 31, 2021 vide Circular no. 9/2021, dated 20-05-2021
• Quarterly return of non-deduction of TDS on interest by the bank for the quarter ended 30th September 2021
• Intimation in Form 3CEAB for the F.Y. 2020-21 [A.Y. 2021-22]
• Submission of audited accounts under section 35(2AA)
• Copies of Declaration in Form 60 from 1st April to 30th September 2020 to the concerned Director/Joint Director
• Furnishing Reports in Form 3CEB has been extended from October 31, 2021 to November 30, 2021 vide Circular no. 9/2021, dated 20-05-2021

7 November 2021

Deposit of TDS/TCS for the month of October 2021.

14 November 2021

Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of September 2021

15 November 2021

• Quarterly TDS certificate for the quarter ended 30th September 2021
• Furnishing of Form 3BB by stock exchanges for the month of October 2021
• Furnishing of Form 24G by Government for the month of October 2021

30 November 2021

• Due Date of filing Income Tax return and audit report for cases u/s 92E for F.Y. 2020-21 [A.Y. 2021-22] has been extended from 30 november to 31st december 2021 vide Circular no. 9/2021, dated 20-05-2021
• Due Date of filing Income Tax return for Audit Cases F.Y. 2020-21 [A.Y. 2021-22] has been extended from 31st october to 30th november vide Circular no. 9/2021, dated 20-05-2021
• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB or 194M for the month of October 2021
• Submission of audited accounts under section 35(2AB)
• Statements under Rule 5D,5E and 5F provided the applicable due date of filing ITR is 30th November 2021
• Due Date to claim FTC in Form 67 provided the applicable due date of filing ITR is 30th November 2021
• Application in Form 9A provided the applicable due date of filing ITR is 30th November 2021
• Statement in Form 10 provided the applicable due date of filing ITR is 30th November 2021
• Furnishing Reports in Form 3CEB, Form 3CEAA, 3CEFA, 3CEFB and 3CEJ
• Submission of statement in Form 64,64A and 64D by venture capitalist, business trust, alternate investment fund.

7 December 2021

Deposit of TDS/TCS for the month of November 2021

15 December 2021

• Issue of TDS Certificate for tax deducted u/s 194-IA, 194-IB or 194M for the month of October 2021
• Third installment of advance tax for the F.Y. 2021-22 [A.Y. 2022-23]
• Furnishing of Form 24G by the Government for the month of November 2021
• Furnishing of Form 3BB by stock exchanges for the month of November 2021

30 December 2021

• Furnishing of challan-cum-statement for TDS deducted u/s 194-IA, 194-IB or 194M for the month of November 2021
• Country-By-Country Report in Form No. 3CEAD

31 December 2021

• Due Date of filing Income Tax return for cases u/s 92E for F.Y. 2020-21 [A.Y. 2021-22] has been extended from 30 november to 31st december 2021 vide Circular no. 9/2021, dated 20-05-2021
• The due date for filing of belated/revised return of income for the FY 2020-21 [AY 2021-22] has been extended from December 31, 2021 to January 31, 2022 vide Circular 08/2021, dated 30-04-2021.