The return of income earned in a year (Previous Year) is to be filed in the next year (Assessment Year). For example, the return of income earned in Financial Year 2022-23 (Previous Year) is to be filed in the next Financial Year 2023-24 (Assessment Year).
The due date is the date till which you can file your original return of income without any late filing fees u/s 234F. The due date of filing the return for Individuals and HUFs (who are not liable to tax audit) is 31st July of the Assessment Year. The government may extend the due date of filing the return of income due to certain situations.
Extended due dates for filing of Income-tax returns:
|Financial Year||Assessment Year||Due Date|
|2022-23||2023-24||31st July 2023|
|2021-22||2022-23||31st July 2022|
|2020-21||2021-22||31st December 2021|
|2019-20||2020-21||31st May 2021|
|2018-19||2019-20||31st August 2019|
|2017-18||2018-19||31st August 2018|
|2016-17||2017-18||31st July 2017|
|2015-16||2016-17||5th August 2016|
|2014-15||2015-16||31st August 2015|
|2013-14||2014-15||31st July 2014|
|2012-13||2013-14||5th August 2013|
|2011-12||2012-13||31st August 2012|
|2010-11||2011-12||31st July 2011|
The last date is the date after which the return for the said years cannot be filed. If the due date to file the return is missed, the same can be filed within the last date. The last date for filing the return is as follows:
|Financial Year||Assessment Year||Last Date|
|2022-23||2023-24||31st December 2023|
Please note that after the due date, only a belated return for the said years can be filed along with late filing fees and penalties.