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Income Tax return filing due date

The due date in case of return filing is the date by which the returns can be filed without any late fee or penalty. You can file the return after due date too. It's called belated return but interest and penalty will be applicable.

The due date of filing is dependent on Tax Payer Category.

Consequence of late

  1. Interest: Interest (u/s 234A) at 1% per month on the unpaid tax amount.
  2. Late fee: A late fee will need to be paid. 1,000 if the total income is less than 5 lacs. 5000 in case of more than 5 lacs.
  3. Loss Adjustment: Losses cannot be carried forward to next assessment year.

AY 2022-23

Category of TaxpayerDue Date
Individual/ HUF/ AOP/ BOI/ Trust
(books of accounts not required to be audited)
31st July 2022
Businesses/ Trust
(Where Tax Audit is applicable)
31st October 2022
Businesses (Where Transfer Pricing Report is applicable)
Trust (required to furnish Form 3CEB )
30th November 2022

AY 2019-20

Category of TaxpayerDue Date
Individual/ HUF/ AOP/ BOI/ Trust
(Non Audit)
30th November 2020
Businesses/ Trust
(Where Tax Audit is applicable)
31st December 2020
Businesses (Where Transfer Pricing Report is applicable)
Trust (required to furnish Form 3CEB )
31st January 2021

Extension

  1. 29th October 2022 - The due date was extended via notification no 88/2020
    Ref: Notification

  2. 30th December 2022 - The due date was further extended
    Ref: Press Release

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