Income Tax Return (ITR)/ Tax Audit Report (TAR) Filing Due Date Extended by CBDT for AY 2017-18 (FY/ PY 2016-17); PAN-Aadhaar Linking Deadline also Extended
Earlier CBDT has extended ITR Fling due date (AY 2017-18) from 31 July 2017 to 5 Aug. 2017 for non-tax audit cases/ individuals and from 30 Sept. 2017 to 31 Oct. 2017 for corporate assessees or where tax audit is applicable. Now the CBDT has further extended the due date for filing of ITR/ Tax Audit Report filing (AY 2017-18) by corporate assessees or where tax audit is applicable from 31 Oct. 2017 to 7 Nov. 2017.
A. Tax Audit Cases / Companies:
A1. ITR Filing Due Date further Extended by CBDT from 31 Oct. 2017 to 7 Nov. 2017 for AY 2017-18 (FY/ PY 2016-17):
CBDT has further extended the due date for filing of ITR/ Tax Audit Report filing (AY 2017-18) by corporate assessees or where tax audit is applicable from 31 Oct. 2017 to 7 Nov. 2017.
A2. ITR Filing Due Date Extended by CBDT from 30 Sept. 2017 to 31 Oct. 2017 for AY 2017-18 (FY/ PY 2016-17):
In view of GST implementation and taxpayers/ professionals being busy in initial compliance under GST regime, the CBDT, based on representations from stakeholders, has extended due date/ last date for filing of ITR and Tax Audit Report from 30 Sept. 2017 to 31 Oct. 2017 in respect of AY 2017-18 for all corporate assessees including those who are subject to tax audit, as under:
B. PAN-Aadhaar Linking Deadline also Extended upto 31 Dec. 2017/ 31 Mar. 2018/ 30 June 2018/ 31 March 2019
CBDT has extended the deadline for linking of PAN and Aadhaar upto 31 March 2019. Earlier also such deadline has been extended upto 31 Dec. 2017, 31 March 2018 and 30 June 2018.
C. Non Tax Audit Cases/ Individuals : ITR Filing Due Date extended by CBDT from 31 July to 5 Aug. 2017 for AY 2017-18 (FY/ PY 2016-17)
The CBDT has notified that the ITR filing Due Date stands extended from 31 July 2017 to 5 August 2017 in respect of AY 2017-18, in view of difficulties being faced by the taxpayers while e-filing the ITR. Further, PAN-Aadhaar linking deadline has been extended upto 31 August 2017.
Issues like Aadhaar linking/ quoting requirement, extended time frame for issuance of TDS certificates (contributing to delay), technical issues on Income Tax website, etc. were adequate reasons for extension of ITR filing due date, but the decision has been taken by CBDT in the last moments. Besides, attention to GST developments has also compelled professionals with inadequate time/ attention to this Income Tax work deadline.
1. The ‘due-date’ for filing income-tax returns for Assessment-Year 2017-2018 is 31.07.2017 for certain categories of taxpayers. It has been reported that some of the taxpayers are facing difficulties in filing their tax-returns due to various reasons including technical difficulties.
2. The Central Board of Direct Taxes, in exercise of powers conferred under section 119 of the Income-tax Act, 1961 (‘Act’), hereby extends the ‘due-date’, as prescribed under section 139(1) of the Act, for filing returns of income from 31st July, 2017 to 5th August, 2017 in cases of all taxpayers who are liable to file their income-tax return by the said ’due-date’.
3. Further, for the purpose of filing return, it shall be sufficient as of now to quote Aadhar or Aadhar Enrolment Number. The actual linking of PAN with Aadhar can be done subsequently, but any time before 31st August, 2017. However, these returns shall not be processed u/s 143(1) until the linkage of Aadhar with PAN is completed.
There are some complaints that the taxpayers are not being able to log on to the e-filing website of Income Tax Department or not being able to link Aadhaar with PAN because of different names reflected in PAN and Aadhaar database. While technical snags have been removed already, the main reason for failure of people to log in is because of last minute rush and panic in which those who have already logged in want to continue for the entire period for fear of losing it. In order to ease out the panic situation, the Government has decided to take the following steps:
1. For the purpose of e-filing return, it would be sufficient as of now to quote Aadhaar or acknowledgement No. for having applied for Aadhaar in e-filing website. The actual linking of PAN with Aadhaar can be done subsequently, but any time before 31st August, 2017. However, the returns will not be processed until the linkage of Aadhaar with PAN is done.
2. In order to facilitate the e-filing of return, it is also decided to give extension of five days for e-filing of return. The return can be filed upto 5th August, 2017.