Income Tax Return (ITR) filing is done after the completion of a financial year. Due dates to file Income Tax Returns (ITR) are as per section 139 of the Income Tax Act. The last date for filing ITR for different category of taxpayers are as follows:
ITR Filing Last Date for FY 2020-21 ( AY 2021-22 )
ITR Filing Last Date for FY 2019-20 ( AY 2020-21 )
| Category of Taxpayer | Original Due Date | Extended Due Date |
| Taxpayers not Requiring Tax Audit | 31st July 2020 | 10th January 2021 |
| Taxpayers Requiring Tax Audit | 30th September 2020 | 15th February 2021 |
| Belated/Revised Return Due Date | 31st March 2021 | 31st May 2021 |
The above due dates can be extended by the IT Department via order. The income tax return can also be filed after the due date. It will be considered as 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 2020-21
Therefore, the following table explains the due date to file the tax audit report of business for the different Financial Years. You can also refer to the below section to know the due date extension for the tax audit.
| Category of Taxpayer | Original Due Date | Extended Due Date |
| Businesses Requiring Tax Audit | 30th September 2021 | 15th February 2022 |
| Category of Taxpayer | Original Due Date | Extended Due Date |
| Businesses not Requiring Tax Audit | 31st July 2021 | 31st 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 |
| Businesses not Requiring Tax Audit | 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 |
|
| Profession |
|
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. Earlier up to FY 2016-17 (AY 2017-18), a revised return could be filed before the expiry of one year from the end of the relevant assessment year i.e, 31st March 2019 or before the completion of the assessment by the IT Department whichever is earlier.
Later, the timeline to file a Revised Return was reduced from 2 years to 1 year. 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.
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. If the return is filed after the 31st December then late filing fees of INR 10,000 are payable. 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 2018. His total income for FY 2017-18 was INR 4,50,000. Arun can file his belated return up to 31st March 2019. He files his return on 25th November 2018. 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.
Up to FY 2016-17 (AY 2017-18), a belated return can be filed within one year before the end of the relevant assessment year or before completion of the assessment, whichever is earlier. Up to FY 2016-17, there were no late filing fees applicable to belated returns.
FAQs
On account of COVID-19, the due dates have been extended. For taxpayers, under tax audit, the due date to submit the tax audit report is 31st December 2020 and due date to file ITR is 15th February 2021. For taxpayers, when tax audit is not applicable the ITR due date is 10th January 2021.
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)
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.
