B. P. Mundra & Co. Mobile 9314501680, 9314501791, 8561948425
Chartered Accountants
822 A, Mundra House, Shivaji Nagar, Near Hanuman Temple, Civil Lines, Jaipur-302006
Ph.No. (O) 2225110, 2225116, 2224085
[email protected] url bpmundraca.com
Table showing due date of return as per Circular No. 1712021 Dated 9 September, 2021
| S
No |
Particular | Due Date | Circular NO.9/2021 dated 20.05.2021 | Circular No. 1712021 Dated 9.9.2021 |
| 1 | Form No. 1 to 7 other than below. | 31.07.2021 | 30.09.2021 | 31.12.2021 |
| 2 | furnishing of Report of Audit e.g;
3CA,3CB,3CD other than below mentioned 10BB,10B,3AC,3AD,3AE,3CE, 3CEA,10CCB,10CCBA,10DA,29B,29C,66 |
30.09.2021 | 31.10.2021 | 15.01.2022 |
| 3 | furnishing audit Report entering into international transaction or specified domestic transaction under section 92E and also 3CA,3CB,3CD other than below mentioned. | 31.10.2021 | 30.11.2021 | 31.01.2022 |
| 4 | Form No. 1 to 7 any Audit Return and partner of audited firm ther than below- a partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force, or the spouse of such partner if the provisions of section 5A applies to such spouse.
Company or a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force |
31.10.2021 | 30.11.2021 | 15.02.2022 |
| 5 | Form No. 1 to 7 Audit Return with international transaction or specified domestic transaction under section 92E | 30.11.2021 | 31.12.2021 | 28.02.2022 |
| 6 | belated/revised Return | 31.12.2021 | 31.01.2022 | 31.03.2022 |
Clarification 1:
It is clarified that the extension of the dates as referred to in clauses (9), (12) and (13) of Circular NO.9/2021 dated 20.05.2021 and as referred to in clauses (1), (4) and (5) of this Circular shall not apply to Explanation 1 to section 234A of the Act, in cases where the amount of tax on the total income as reduced by the amount as specified in clauses (i) to (vi) of sub-section (1) of that section exceeds one lakh rupees.
Clarification 2: For the purpose of Clarification 1, in case of an individual resident in India referred to in sUb-section (2) of section 207 of the Act, the tax paid by him under section 140A of the Act within the due date (without extension under Circular NO.9/2021 dated 20.05.2021 and this Circular) provided in that Act, shall be deemed to be the advance tax.