Income Tax belated return filing due date ​

When a income tax return is not filed within due date, it can still be filed as "belated return". Section 139(4) allows for the filing of a belated return i.e return after the due date.

The general due date for filing belated return 31st December of the assessment year.

A belated return can be filed for a previous year at any time three months before the expiry of the relevant assessment year, or before completion of assessment, whichever is earlier.

Unlike due date for return filing, due date for belated return is not dependent on Category of Tax payer.

Consequence of late ​

Taxpayers cannot file any return once this due date is passed. However, if the return was missed due to an extreme situation, you can lodge a request to your Assessment Officer seeking permission to file past returns under Section 119.

AY 2022-23 ​

The due date for filing belated return for AY 2022-23 is 31st December 2022.