Here is the updated due dates of income tax and income tax return filing for the financial year 2020-21 and assessment year 2021-22. As you all know because of Covid-19 restrictions, there are lots of changes in due dates of income tax filing. So, here you can find updated due dates of all income tax obligations like income tax deposit, income tax return, audit of business, filing of audit, ITR forms etc.
Due Dates for Income Tax Return for FY 2020-21, AY 2021-22
| Due Dates | Obligations | Changes | Topic |
|---|---|---|---|
| 7th June 2021 | Deposit TDS/TCS (May 2021) | TDS Payment, All TDS | |
| 14th June 2021 | TDS certificate (Sec 194IA, 194IB, 194M) April 2021 | TDS Certificate , All TDS | |
| 15th June 2021 | TDS certificate (except salary) Form 16A QTR ends on 31st March 2021 | ||
| 15th June 2021 | Advance Tax 1st Instalment 15% (AY 2022-23) | ||
| 30th June 2021 | Quarterly statement of TCS in Form 27EQ for the quarter ending 31-03-2021 | ||
| 30th June 2021 | TCS certificates in Form 27D in respect of TCS collected during quarter ending on 31-03-2021 | ||
| 30th June 2021 | Quarterly statement (TDS on Salaries 24Q, TDS on other payment 26Q, TDS on interest, dividends, etc. paid to non-residents 27Q) | ||
| 30th June 2021 | TDS certificates in form 16 in respect of TDS on salaries (2020-21) | ||
| 30th June 2021 | TDS certificates form 16A (except salaries) deducted during 2020-21 | ||
| 15th July 2021 | TCS quarterly statements 27EQ Qtr ends on 30-06-2021 | ||
| 31st July 2021 | TCS certificate in form 27D qtr ends 30-06-2021 | ||
| 31st July 2021 | Quarterly statement of (TDS on salaries, TDS on other payments, TDS on interest, dividends, paid to non -residents) | ||
| 31st July 2021 (Changed to 30th September 2021) | Income Tax Return for A.Y.2021-22 (Salaried employees, other individuals, income other than from business, ITR-1, Non-company assessees having business income (Not required to get their accounts audited) in form ITR-2,3,4,5 | The due date extended from 31st July 2021 to 30th September 2021 | |
| 15th August 2021 | TDS certificates in form 16A (TDS on payment except salaries) QTR ends on 30-06-2021 | ||
| 15th September 2021 | Payment of 2nd instalment of advance tax upto 45% | ||
| 30th September 2021 | Obtain and furnish Tax Audit Report | ||
| 15th October 2021 | TCS Statement Quarterly QTR ends on 30-09-2021 Form 27EQ | ||
| 31st October 2021 | TCS certificate in Form 27D QTR ends on 30-09-2021 | ||
| 31st October 2021 | Quarterly statement (TDS on salaries 24Q, TDS on other payment 26Q, TDS on interest, dividends etc. paid to non resident in 27Q) | ||
| 31st October 2021 | Income Tax Return A.Y.2021-22 (Non Company Assessees Having Audit) Partner of the Firms (Having Audit) in Form ITR -2,3,4 or 5 | ||
| 31st October 2021 | Income Tax Return AY 2021-22 (Companies claiming exemption u/s 11 in form ITR-7) | ||
| 31st October 2021 | Income Tax Return AY 2021-22 (Companies except those required to furnish audit report u/s 92E) in ITR-6 | ||
| 15th November 2021 | TDS certificates in Form 16A (except salaries) QTR ends on 30-09-2021 | ||
| 30th November 2021 | Income Tax Return AY 2021-22 by Companies & Others (Having Audit Report u/s 92E) | ||
| 15th December 2021 | Advance Tax 3rd Installment upto 75% in Challan No.280 | ||
| 15th January 2022 | TCS Quarterly Statement 27EQ QTR ends on 31-12-2021 | ||
| 31st January 2022 | TCS certificate in Form 27D QTR ends on 31-12-2021 | ||
| 31st January 2022 | Quarterly Statement (TDS on salaries 24Q, TDS in Form 26Q, TDS in form 27Q) | ||
| 15th February 2022 | TDS certificate in form 16A (except salaries) QTR ends on 31-12-2021 | ||
| 15th March 2022 | Advance Tax Final Instalment 100% |
What is the due date in case of public holiday on the last date of income tax return?
Filing Offline Income Tax Return: In the case of filing income tax return offline, the last date will be treated on the immediately next working date of the department.
Filing Online Income Tax Return: In the case of filing income tax return online, it would not be relevant for them if the department is not working on the last date. So in that case the last date remain same as given in above table.
If you have any query like Should I file income tax return online or offline then you must consider to read this article – Which Way I should File Income Tax Return? Online, Offline or by TRP?
Penalty for Late Filing of Income Tax Return
If you will file your income tax return late for A.Y.2019-20 then you shall be liable to pay/penalty as follows:
If your total income is up to Rs.5 Lakh – Rs. 1000/-
If your total income is above Rs. 5 Lakh
– if return is furnished by 31st December of the assessment year – Rs.5000/-
– if return is furnished after 31st December of the assessment year – Rs.10,000/-
If the return is furnished after the end of the relevant assessment year the assessee is also liable to penalty/prosecution.
You can check detail article on Penalty or prosecution for late filing of income tax return here – Penalty for Late Filing of Income Tax Return w.e.f 1-4-2018 (New Law)