Compliance Last Date

Nature of Compliance

07-01-2022

Due date for payment of Tax deducted /collected (TDS / TCS) for the month of December, 2021.

[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.]

07-01-2022

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

14-01-2022

Due date for issue of TDS Certificate for tax deducted under section 194-IA related to the month of November, 2021.

14-01-2022

Due date for issue of TDS Certificate for tax deducted under section 194-IB related to the month of November, 2021.

14-01-2022

Due date for issue of TDS Certificate for tax deducted under section 194M related to the month of November, 2021.

15-01-2022

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)

The due date for filing of audit report for Assessment Year 2021-22 was originally 30^th September 2021 which was extended to 15/01/2022 vide Circular no. 17/2021, dated 09-09-2021.

15-01-2022

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

15-01-2022

Quarterly statement of TCS for the quarter ending December 31, 2021.

[It may be noted that TCS Quarterly due date is different from the TDS quarterly due date]

15-01-2022

Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending December, 2021.

15-01-2022

Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2021.

30-01-2022

Quarterly TCS certificate in respect of quarter ending December 31, 2021.

30-01-2022

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA in the month of December, 2021.

30-01-2022

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IB in the month of December, 2021.

30-01-2022

Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194M in the month of December, 2021.

31-01-2022

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

31-01-2022

Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending December 31, 2021.

31-01-2022

Intimation under section 286(1) in Form No. 3CEAC, by a resident constituent entity of an international group whose parent is non-resident.

31-01-2022

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 furnishing the audit report for Assessment Year 2021-22 has been extended from 31/10/2021 to 30/1/2021 dated 20-05-2021.

[It may be recalled that the due date for furnishing the audit report for AY 2021-22 has been further extended from 30/11/2021 to 31/01/2022 vide Circular no. 17/2021, dated 09-09-2021.