Extension of time lines for filing of Income-tax returns and various reports of audit for the AY 2021-22

On consideration of difficulties reported by the taxpayers and other stakeholders
in electronic filing of Income-tax returns and various reports of audit under the
provisions of Income-tax Act,1961 (Act), the Central Board of Direct Taxes (CBDT), in
exercise of its powers under Section 119 of the Act, provides relaxation in respect of
the following compliances :

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.

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