Income Tax Return 2022 Calendar

Income Tax Return 2022 Calendar

Posted by Creditkaro

General April 05, 2022

Paying taxes before the scheduled time does not only help taxpayers to get necessary benefits and deductions. It also keeps the taxpayers in compliance with the tax laws and helps them to get saved from being forced to heavy penalties for delayed payments. The income tax department provides enough time for the taxpayers to file Income Tax Return (ITR), pay tax dues, or claim tax refunds. Many people however do not care for their income tax requirements and consider their jobs done once after they file their ITRs. That is why the list is being given below so that the taxpayers get aware of the deadlines as well as get rid of anxiety.


Here all important dates related to income tax returns have been mentioned for the year 2022.

 

January

7th January: Due date of deposit of tax deducted/collected for the month of December 2021. However, all amount 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.

The due date for deposit of TDS for the period October 2021 to December 2021 when the Assessing Officer has permitted quarterly deposit of TDS under section 192, section 194A, section 194D, or section 194H.

14th January: Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of November 2021.

The due date for issue of TDS Certificate for tax deducted under section 194-IB in November 2021 and the due date for issue of TDS Certificate for tax deducted under section 194M in the month of November 2021.

15th January: Due date for deposit of Tax deducted/collected for the month of December 2021. However, all 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 chalan.

30th January: Quarterly TCS certificate in respect of the quarter ending December 31, 2021, and the due date for furnishing of challan-cum-statement in respect to tax deducted under section 194-IA in December 2021.

31st January: Quarterly statement of TDS for the quarter ending December 31, 2021.


 February:

7th February: Due date for deposit of Tax deducted/collected for the month of January 2022. However, all 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.

14th February: Due date for issue of TDS Certificate for tax deducted under section 194-IA in December 2021 and also the due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of December 2021.

15th February: Due date for filing of audit report under section 44AB for the assessment year 2021-22 in the case of a corporate assesses or non-corporate assesses (who was required to submit his/its return of income on October 31, 2021)

The due date for filing of the audit report for Assessment Year 2021-22 has been extended vide Circular no. 17/2021, dated 09-09-2021.

28th February: Return of income for the assessment year 2021-22 in the case of an assesses if he/it is required to submit a report under section 92E pertaining to an international or specified domestic transaction(s).

 

March

2nd March: Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in January 2022 and also the due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in January 2022.  The due date for furnishing challan-cum-statement in respect of tax deducted under section 194M is in January 2022.

7th March: Due date for deposit of Tax deducted/collected for February 2022. However, all 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.

15th March: Fourth installment of advance tax for the assessment year 2022-23.  ‚ÄčThe due date for payment of the whole amount of advance tax in respect of the assessment year 2022-23 for assesses is covered under the presumptive scheme of section 44AD / 44ADA.  The due date for filing of return of income for the assessment year 2021-22 if the assesses (not having any international or specified domestic transaction) is (a) corporate assesses 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.  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 the 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, and also 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.  The due date for furnishing of Form 24G by an office of the Government where TDS/TCS for February 2022 has been paid without the production of a Challan.

30th March: Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in February 2022 and also the due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in February 2022. The due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of February 2022.

31st March: Due date for linking of Aadhaar number with PAN The due date for linking of Aadhaar number with PAN has been extended to March 31, 2022, vide Notification S.O. 3814(E), dated 17-9-2021. Filing of belated/revised return of income for the assessment year 2021-22 for all assesses (provided assessment has not been completed before March 31, 2021).

 

April:

7th April: Due date for deposit of Tax deducted by an office of the government for the month of March 2022. However, all sum deducted 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.

14th April: Due date for issue of TDS Certificate for tax deducted under section 194-IA in February 2022 and also the due date for issue of TDS Certificate for tax deducted under section 194-IB in the month of February 2022. The due date is also for the issuance of the TDS Certificate for tax deducted under section 194M in February 2022.

15th April: Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for the quarter ending March 2022.  The due date for the furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes have been modified after registering in the system for March 2022.

30Th April: Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in March 2022 and the due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of March 2022. The due date is also for the deposit of Tax deducted by an assessee other than an office of the Government for the month of March 2022. The due date for e-filing of a declaration in Form No. 61 containing particulars of Form No. 60 received during the period October 1, 2021, to March 31, 2022.

 

May:

7th May: Due date for deposit of Tax deducted/collected for the month of April 2022. However, all 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.

15th May: Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of March 2022.

30th May: Submission of a statement (in Form No. 49C) by a non-resident having a liaison office in India for the financial year 2021-22. The due date is also for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of April 2022.  The due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of April 2022. The due date is for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of April 2022.

31st May: Quarterly statement of TDS deposited for the quarter ending March 31, 2022.

 

June:

7th June: Due date for deposit of Tax deducted/collected for the month of May 2022. However, all 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.

14th June: Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of April 2022.

15th June: Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for May 2022 has been paid without the production of a challan.

29th June: Due date for e-filing of a statement (in Form No. 3CEK) by an eligible investment fund under section 9A in respect of its activities in the financial year 2021-22.

30th June: Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of May 2022.

 

July

7th July: Due date for deposit of Tax deducted/collected for the month of June 2022. However, all 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.

15th July: Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of May 2022.

30th July: Quarterly TCS certificate in respect of tax collected by any person for the quarter ending June 30, 2022.

31st July: Quarterly statement of TDS deposited for the quarter ending June 30, 2022. Return of income for the assessment year 2022-23 for all assessee other than (a) corporate assesses or (b) non-corporate assesses (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 or (d) an assessee who is required to furnish a report under section 92E.

 

August:

7th August: Due date for deposit of Tax deducted/collected for the month of July 2022. However, all 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.

14th August: Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of June 2022.

15th August: Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for July 2022 has been paid without the production of a challan.

30th August: Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA for the month of July 2022.

 

September:

7th September: Due date for deposit of Tax deducted/collected for August 2022. However, all 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.

14th September: Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of July 2022.

15th September: Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for August 2022 has been paid without the production of a challan.

30th September: Due date for filing of audit report under section 44AB for the assessment year 2022-23 in the case of a corporate assessee or non-corporate assessee (who is required to submit his/its return of income on October 31, 2022).

 

October:

7th October: Due date for deposit of tax deducted/collected for the month of September 2022. However, all 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.

15Th October: Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for September 2022 has been paid without the production of a challan.

30th October: Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of September 2022.

31st October: Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2021-22.

 

November:

7th November: Due date for deposit of Tax deducted/collected for the month of October 2021. However, all 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.

14th November: Due date for issue of TDS Certificate for tax deducted under section 194-IA in the month of September 2022.

15th November: Quarterly TDS certificate (in respect of tax deducted for payments other than salary) for the quarter ending September 30, 2022.

30th November: Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of October 2022.

 

December:

7th December: Due date for deposit of Tax deducted/collected for the month of November 2022. However, all 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.

15th December: Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for November 2021 has been paid without the production of a challan.

30th December: Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of November 2022.

31st December: Filing of belated/revised return of income for the assessment year 2022-23 for all assesses (provided assessment has not been completed before December 31, 2022).