Explanation:

• The Central Board of Direct Taxes (CBDT) has extended the due date for filing income tax returns for assessment year (AY) 2021-22, for individuals, by two months, to September 30, 2021. Earlier the deadline was July 31, 2021.
• The decision to extend timelines for compliances under the Income-tax Act 1961 has been taken to provide relief to taxpayers due to Covid pandemic.
• The government has also extended the due date of Income Tax Returns filing for companies for Assessment Year 2021-2022 from October 31 to November 30, 2021.