On 11 January 2022, the Central Board of Direct Taxes (CBDT) has extended the filing of income tax returns and various audit reports for the 2021-22 tax years due to some difficulties reported by taxpayers and stakeholders due to the COVID-19 crisis. The extensions were provided by Circular No. 1/2022.

According to the CBDT press release, the due date of furnishing the Income Tax Return for the Assessment Year 2021-22, which was 31 October 2021 and 30 November 2021, has been further extended to 15 March 2022. The due date for filing the tax audit report has been extended to 15 February 2022. The deadline for submitting the transfer pricing certificate has also been extended to 15 February 2022.