Due Dates for Income Tax for February 2022 month
7 February 2022 – Deposit of Tax deducted/collected
Due date for deposit of Tax deducted/collected for the month of January, 2022. However, all the sum deducted/collected 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 February 2022 – TDS Certificate
Due date for issue of TDS Certificate for tax deducted under section 194-IA, section 194-IB and section 194M in the month of December, 2021
15 February 2022 – Filing of return of income (ITR) for AY 2021-22
Due date for filing of return of income for the assessment year 2021-22 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c) partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A apply
The due date for furnishing of return of income for Assessment Year 2021-22 has been extended to February 28, 2022 vide Circular no. 17/2021, dated 09-09-2021.
The due date for filing of return of income has been further extended to March 15, 2022 vide Circular No. 01/2022, dated 11-01-2022.
15 February 2022 – Furnishing of Form 24G
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of January, 2022 has been paid without the production of a challan
15 February 2022 – Quarterly TDS certificate
Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending December 31, 2021.
15 February 2022 – Filing of audit report under section 44AB for AY 2021-22
a) Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate-assessee or non-corporate assessee (who was required to submit his/its return of income on October 31, 2021)
b) Audit report under section 44AB for the assessment year 2021-22 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E
The due date for filing of audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.
The due date for filing audit report has been further extended to February 15, 2022 vide Circular No. 01/2022, dated 11-01-2022.
28 February 2022 – Return of income (ITR) for AY 2021-22
Return of income for the assessment year 2021-22 in the case of an assessee if he/it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s)
The due date for furnishing of return of income for Assessment Year 2021-22 has been extended to February 28, 2022 vide Circular no. 17/2021, dated 09-09-2021.
The due date for filing of return of income has been further extended to March 15, 2022 vide Circular No. 01/2022, dated 11-01-2022.