As we know in last year many due dates were changed and extended and hence CBDT has issued a calendar for compliance under Income tax act month wise for calendar year 2021 which is as under:
January:
Jan 7: Monthly payment of TDS/ TCS
Jan 10: Extended due date for Filing ITR for AY 2020-21 for Taxpayers not requiring Audit
Jan 15: Date for furnishing various audit reports under the Income-tax Act
Jan 15: Quarterly statement of TCS deposited for the quarter ending December 31, 2020
Jan 30: Quarterly TCS certificate in respect of tax collected for the quarter ending December 31, 2020
Jan 31: Last Date for making Declaration under Vivad Se Vishwas Scheme
Jan 31: Quarterly statement of TDS deposited for the quarter ending December 31, 2020
February:
Feb 7: Monthly payment of TDS/ TCS
Feb 15: Extended Due Date for Filing ITR for AY 2020-21 for taxpayers requiring audit
Feb 15: Quarterly TDS certificate (other than salary) for the quarter ending December 31, 2020
March:
Mar 7: Monthly payment of TDS/ TCS
Mar 15: Fourth instalment of advance tax for the AY 2021-22 and last installment of advance tax for AY 2021-22
Mar 31: Last date for filing belated or revised return of income for AY 2020-21
Mar 31: Last date for Linking Aadhaar with PAN
Mar 31: Quarterly statements of TDS/TCS Deposited for Q1 & Q2 of FY 2020-21
Mar 31: Last date for payment under Vivad Se Vishwas Scheme without additional levy
April:
Apr 30: Monthly payment of TDS/ TCS
May:
May 7: Monthly payment of TDS/ TCS
May 15: Quarterly statement of TCS deposited for the quarter ending March 31, 2021
May 31: Quarterly statement of TDS deposited for the quarter ending March 31, 2021
May 31: Due date for furnishing of statement of financial transaction u/s 285BA in respect of FY 2020-21
June:
Jun 7: Monthly payment of TDS/ TCS
Jun 15: First instalment of advance tax for AY 2022-23
Jun 15: TDS Certificate-Form 16 to employees (in respect of salary paid) for AY 2021-22
Jun 15: Quarterly TDS certificate (other than salary) for the quarter ending March 31, 2021
July:
Jul 7: Monthly payment of TDS/ TCS
Jul 15: Quarterly statement of TCS deposited for the quarter ending June 30, 2021
Jul 30: Quarterly TCS certificate for the quarter ending June 30, 2021
Jul 31: Quarterly statement of TDS deposited for the quarter ending June 30, 2021
Jul 31: ITR for AY 2021-22 for all assessees other than (a) corporate assessee or (b) non-corporate assessee who is liable to get his accounts audited or (c) assessee who has entered into an international or specified domestic transaction.
August:
Aug 7: Monthly payment of TDS/ TCS
Aug 15: Quarterly TDS certificate (other than salary) for the quarter ending June 30, 2021
September:
Sep 7: Monthly payment of TDS/ TCS
Sep 15: Second instalment of advance tax for AY 2022-23
Sep 30: Audit Report for AY 2021-22 in case of assessee who has not entered into an international or specified domestic transaction.
October:
Oct 7: Monthly payment of TDS/ TCS
Oct 15: Quarterly statement of TCS deposited for the quarter ending September 30, 2021
Oct 30: Quarterly TCS certificate for the quarter ending September 30, 2021
Oct 31: Quarterly statement of TDS deposited for the quarter ending September 30, 2021
Oct 31: ITR for AY 2021-22 for assessees (not having an international or specified domestic transaction) who is (a) corporate assessee or (b) non-corporate assessee whose books are required to be audited.
Oct 31: Audit report for AY 2021-22 in respect of assessee having an International or specified domestic transaction
November:
Nov 7: Monthly payment of TDS/ TCS
Nov 15: Quarterly TDS certificate (other than salary) for the quarter ending September 30, 2021
Nov 30: ITR for AY 2021-22 in respect of assessee having an international or specified domestic transaction.
December:
Dec 7: Monthly payment of TDS/ TCS
Dec 15: Third instalment of advance tax for AY 2022-23.
In the above calendar CBDT has publicized all its new policies under Income tax act such as faceless assessment, tax payer charter etc.
To read/ download full calendar CLICK HERE.
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