The CBDT issued Circular No. 01/2022 dated January 11, 2021 w.r.t. extension of timelines for Filing of Income-tax returns and various reports of Audit for the Assessment Year 2021-22.On consideration of difficulties reported by the taxpayers and other stakeholders due to COVID and in electronic filing of various reports of audit under the provisions of the Income-tax Act,1961 (Act), the Central