Currently, the due date for filing tax audit report and transfer pricing report is 31 October 2020 and for filing return of income for all the taxpayers is 30 November 2020. The due date for filing return of income was extended vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act considering the adversities arising due to the COVID-19 pandemic.
Considering the hassles and hardships faced by the taxpayers, the Government has once again extended the due dates for filing return of income including the filing of the tax audit report and transfer pricing report vide Press Release dated 24 October 2020. The revised due dates are as under:
| Particulars | Revised Due Date as per Press Release dated 24 October 2020 |
| Filing of Tax Audit Report
|
31 December 2020 |
| Filing of Transfer Pricing Report in form 3CEB | 31 December 2020 |
| Filing of Return of income where Tax Audit is applicable | 31 January 2021 |
| Filing of Return of income where Transfer Pricing is applicable | 31 January 2021 |
| Filing of Return of income for other tax payers for whom the original due date was 31 July | 31 December 2020 |
| Payment of Self-Assessment Tax where liability is upto INR 1 Lakh where tax audit or transfer pricing is applicable | 31 January 2021 |
| Payment of Self-Assessment in all other cases | 31 December 2020 |
