690 Views Tax Publishers Statutory Update dated 11.01.2022 CA. Manoj Gupta Extension of Due Dates vide Circular No. 01/2022 dated 11.01.2022 Type of Assessee Due date (Extended) Assessee required to get accounts audited under section 44AB or section 92E (Transfer Pricing) or any other section of Income Tax Act,1961. For getting accounts audited and furnishing of report of audit: 15.02.2022 Assessee required to get accounts audited under Income Tax Act or under any other law For furnishing of return: 15.03.2022 Effect of extension on due date of filing of Income Tax Return Type of Assessee Due date (Extended) Company assessees (Whether liable to get accounts audited under Income Tax Act, 1961 or not) 15.03.2022 Any trust registered under the Income Tax Act, 1961 and having total income exceeding Rs. 250000 without considering exemption under section 11 and 12 of the Income Tax Act, 1961 15.03.2022 Any assessee required to get accounts audited under any other law 15.03.2022 Any partner of a firm(including LLP) where accounts of firm(including LLP) are required to be audited under Income Tax Act or any other law 15.03.2022 Any assessee required to furnish transfer pricing audit report including partner of a firm where firm is required to furnish such report 15.03.2022