ITR Filing Last Date

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Zainab Hawa

Due date
Income Tax Filing
ITR Due Date
Last updated on February 2nd, 2023

It is important that taxpayers take note of the ITR filing last date to avoid penalties or interests along with other consequences. ITR filing last date is as per section 139 of the Income Tax Act.

What is Income Tax Return Due Date?

The deadline for filing taxes without incurring late fees or penalties is known as the due date.

ITR Filing Last Date

Category of TaxpayerDue Date
Taxpayers not requiring Tax Audit 31st July
Taxpayers requiring Tax Audit 31st October
Taxpayers requiring Audit u/s 92E (transfer pricing)30th November
Belated/Revised return31st December

Tax Audit Due Date

Category of TaxpayerOriginal Due Date
Businesses requiring Tax Audit30th September
Businesses requiring Audit u/s 92E31st October

The CBDT can extend the above due dates via notification. Albeit, the income tax return can also be filed after the due date. But, it will be considered as a belated return u/s 139 (4), and late filing interest or penalty will be applicable u/s 234A and 234F. Hence, it is always advisable to file ITR on or before the due date

Categories of Taxpayers for whom Tax Audit is mandatory

The following table explains the applicability of Tax Audit for taxpayers according to their earnings.

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 the taxpayer does not opt for Presumptive Taxation Scheme under Sec 44AD
  • Sales or Turnover exceeds INR 10 Crore
Profession
  • Gross Receipts exceed 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

Income Tax Return due date for previous financial years

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

ITR filing last date for 2022 (AY 2022-23)

Category of Taxpayer
Original Due Date
Extended Due Date
Individuals not requiring Tax Audit
31st July 2022NA
Individuals requiring tax Audit
31st October 202207th November 2022

ITD extended the due date to file ITR as the taxpayers faced technical issues on the original deadline.

ITR filing last date for 2021 (AY 2021-22)

Category of Taxpayer
Original Due Date
Extended Due Date
Individuals not requiring Tax Audit
31st July 202231st December 2021
Individuals requiring tax Audit
30th September 202115th February 2022

ITR filing last date for 2020 (AY 2020-21)

Category of Taxpayer
Original Due Date
Extended Due Date
Individuals not requiring Tax Audit
31st July 202210th January 2021 
Individuals requiring tax Audit
30th September 202115th February 2021

ITR due date extension for AY 2021-22 & 2020-2021 was in response to the COVID-19 pandemic, which made it difficult for taxpayers to comply with the original deadline.

Due Date to file Belated Return

If an individual fails to file an income tax return by the due date, they can file a belated return. From FY 2021-22 (AY 2022-23) onwards, belated return u/s 139(4) can be filed on or before 31st December of the relevant assessment year.

Belated Return attracts late filing fees under section 234F.

Let’s take an example to understand better: Mr. Jay forgot to file his ITR before 31st July 2022. His total income for FY 2021-22 was INR 4,50,000. Jay can file his belated return up to 31st December 2022. He files his return on 25th November 2022. 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.

Due Date to file Revised Return

A taxpayer can revise a return if any mistake, omission, or wrong statement is found in the original return. From FY 2021-22 (AY 2022-23) onwards, Revised Return u/s 139(5) can be filed on or before 31st December of the relevant assessment year.

Further, from FY 2017-18 onwards, a Belated Return can also be revised.  

Due date to file Updated Return

As per Section 139(8A) of the Income Tax Act, a taxpayer who has filed an Original ITR under Section 139(1), Revised ITR under Section 139(5), Belated ITR under Section 139(4), not filed ITR at all or by satisfying any other conditions mentioned can file ITR-U i.e. Updated ITR under Section 139(8A) no later than 24 months from the end of the relevant assessment year.

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Consequences of missing the due date

In addition to the above-mentioned points, if you skip filing the return, you might receive an intimation or notice from the ITD which will have unfavorable consequences.

FAQs

What is the due date for filing ITR?

Usually, the due date to file ITR is 31st July for individuals not eligible for a tax audit. However, for individuals who are liable to submit an audit report, the due date is 31st October.

Who is eligible to file ITR?

All PAN holders should ideally file their ITR. Albeit, if your annual income is more than INR 2.5 lakh, it is mandatory to file your ITR.

Under which section should I file ITR if I miss the deadline?

If you have missed the deadline for filing your Income Tax Return (ITR) in India, you may file a belated return under Section 139(4) of the Income Tax Act.

Can I file ITR if I have missed the due date to file the belated return?

Yes, you can file an updated return u/s 139 (8A) up to 24 months from the end of the relevant AY if you missed the deadline to file a belated return.

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