Important Income Tax Due Dates for January 2022

Wish you all a Happy New Year, here we will see the Important Income Tax Due Dates for January 2022

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Important Income Tax Due Dates for January 2022

Important Income Tax Due Dates for January 2022

7 January 2022

1. Due date for deposit of Tax deducted/collected 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.

2. 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 January 2022 –

Due date for issue of TDS Certificate for tax deducted under section:

194-IA in the month of November, 2021

194-IB in the month of November, 2021

194M in the month of November, 2021

15 January 2022 –

1. 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 has been extended vide Circular no. 17/2021, dated 09-09-2021

2. 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.

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

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

5. Due date for furnishing of Form 15G/15H declarations received during the quarter ending December, 2022

30 January 2022 –

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

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

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

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

31 January 2022 –

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

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

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

4. 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