ITR Filing Last Date - FY 2021-22

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Zainab Hawa

Due date
Income Tax Filing
ITR Due Date
Last updated on December 1st, 2022

Income Tax Return (ITR) filing is done after the completion of a financial year. The year in which you earn income is referred to as Financial Year. The year in which you assess your income and pay taxes is called as Assessment Year. Due dates to file Income Tax Returns (ITR), are as per section 139 of the Income Tax Act.

Due Date to file ITR for FY 2021-22 ( AY 2022-23)

Category of TaxpayerOriginal Due DateExtended Due Date
Taxpayers not requiring Tax Audit 31st July 2022NA
Taxpayers requiring Tax Audit 31st October 202207th November 2022
Belated/Revised return31st December 2022NA

The above due dates can be extended by the CBDT via order. The income tax return can also be filed after the due date. It will be considered a belated return and late filing fees and penalty interest will be applicable. Hence it is always advisable to file ITR on or before the due date

Tax Audit Due Date for FY 2021-22

Category of TaxpayerOriginal Due DateExtended Due Date
Businesses requiring Tax Audit30th September 202207th October 2022

Due Dates for previous financial years

The following table explains the due date to file audit reports and income tax returns for previous financial years.

Category of TaxpayerOriginal Due DateExtended Due Date
Businesses Requiring Tax Audit30th September 202115th February 2022
Category of TaxpayerOriginal Due DateExtended Due Date
Businesses not Requiring Tax Audit
31st July 202131st December 2021
Category of Taxpayer Original Due Date Extended Due date
Businesses Requiring Tax Audit 30th September 2020 15th February 2021
Category of Taxpayer Original Due Date Extended Due date
07th November 2022 31st July 2020

10th January 2021 

Category of Taxpayer Original Due Date Extended Due Date
Businesses Requiring Tax Audit 30th September 2019 31st Oct 2019
Category of Taxpayer Original Due Date Extended Due Date
Businesses not Requiring Tax Audit 31st July 2019 31st August 2019

Categories of Taxpayers for Whom Tax Audit is Mandatory

Taxpayer Condition for Tax Audit
Business
  • Turnover is up to INR 1 Cr, Income is less than 6% or 8% of Turnover and Total Income exceeds the Basic Exemption Limit
  • Turnover is between INR 1 Cr and INR 2 Cr and Income is less than 6% or 8% of Turnover
  • Income is more than 6% or 8% of Turnover and taxpayer does not opt for Presumptive Taxation Scheme under Sec 44AD
  • Sales or Turnover exceeds INR 10 Crore
Profession
  • Gross Receipts exceeds INR 50 Lakhs
  • Income from the profession is less than 50% of Gross Receipts and Total Income exceeds the Basic Exemption Limit
  • The Income is more than 50% of Gross Receipts and the taxpayer does not opt for Presumptive Taxation Scheme under Sec 44ADA

Due Date for filing Revised Return

A taxpayer can revise a return if any mistake, omission or any wrong statement is found in the original return. From FY 2017-18 (AY 2018-19) onwards Revised Return can be filed before the end of the assessment year i.e, 31st March 2019, or before the completion of the assessment by the IT Department whichever is earlier.

Further, from FY 2017-18 onwards, a Belated Return can also be Revised. Revised Return is filed under section 139(5) of the income tax act. If an original return is filed in paper form then the revised return cannot be filed online.

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Due Date to file a Belated Return

From FY 2017-18 (AY 2018-19) onwards belated returns can be filed at any time before the end of the relevant assessment year or before completion of the assessment, whichever is earlier.

Belated Return attracts late filing fees under section 234F. Late filing fees of INR 5,000 are payable if the return is filed after the due date but before 31st December of the assessment year. However, the number of late filing fees to be paid cannot exceed INR 1,000 if the total income of the person does not exceed INR 5,00,000.

Let’s take an example to understand better: Mr. Arun forgot to file his ITR on or before 31st August 2019. His total income for FY 2018-19 was INR 4,50,000. Arun can file his belated return up to 31st March 2020. He files his return on 25th November 2019. Then his return will be considered as a belated return and late filing fees of INR 1,000 will be applicable to him since his income is less than INR 5,00,000.  

Further, As per Section 139(8A) of the Income Tax Act, a taxpayer who has filed Original ITR under Section 139(1), Revised ITR under Section 139(5)Belated ITR under Section 139(4) or not filed ITR at all can file ITR-U i.e. Updated ITR under Section 139(8A) within 24 months from the end of the relevant assessment year.

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FAQs

What is the due date for filing ITR?

Usually, the due date to file ITR is 31st July for individuals who are not applicable for audit report filing. For individuals who are liable to submit audit report, the due date is 31st October.

What are the documents needed to file ITR?

Following are some of the general documents required to file ITR:
1. Aadhaar
2. PAN
3. Bank account details
4. TDS Certificate (Form 16, Form 16A, Form 26AS)
5. Tax payment challan (Self-assessed Tax or Advance tax)
6. Original notice (In case of refiling the ITR)
These are the documents that are required to file the ITR: Aadhaar, PAN, (Form 16, Form 16A, Form 26AS), (Self-assessed Tax or Advance tax)

Who is eligible to file ITR?

All PAN holders should ideally file their ITR. However, If your income is more than INR 2.5 Lakh p.a then it is mandatory to file your ITR.

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