ITR Filing: For whom and when is the last date for filing income tax return, know the complete details here

ITR Filing: For whom and when is the last date for filing income tax return, know the complete details here


ITR Filing Last Dates: At present, the month of income tax filing is going on in the country and July 31, 2023 is the last date for this. For taxpayers who are not to be audited for the assessment year 2023-24, the last date for filing ITR is 31 July. However, there are many different types of assessees in the country for which the last date for ITR filing is different. Here you can check their complete list.

Know here what is the last date of ITR filing for you

First of all, know about those taxpayers whose accounts are not to be audited under the filing of ITR, so the date for filing returns for such people is 31 July 2023.

If such taxpayer is required to file transfer pricing (TP) audit report in Form No. 3CEB, then the last date of ITR filing for such people is 30 November 2023.

If such person is a partner in a firm which is required to report Transfer Pricing (TP) audit in Form No. 3CEB, then the last date of ITR filing for such persons is 30 November 2023.

If a person is the spouse of a partner in a firm who is required to report Transfer Pricing (TP) audit in Form No. 3CEB, then the last date for filing ITR for such persons is 30 November 2023. On the other hand, the last date of ITR filing for such taxpayers whose husband or wife is applicable to section 5A is also 30 November 2023.

The last date for ITR filing is October 31, 2023, for companies that do not need to report Transfer Pricing (TP) audit in Form No. 3CEB.

Those whose accounts are to be audited under the Income Tax Act or any other law, then the last date for ITR filing is 31 October 2023.

If such is a partner in a firm whose accounts are required to be audited, then the last date for ITR filing is also 31 October 2023.

Individuals who are the husband or wife of a person whose firm is required to be audited, and to whom the provisions of section 5 apply – need to file ITR by 31 October 2023.

In all other cases (mostly salaried taxpayers and individuals whose accounts are not required to be audited) the last date for ITR filing is till 31 July 2023 i.e. these people have the last date deadline of this current month.

What should taxpayers keep in mind

All taxpayers are advised to file their due ITR before the last date so that they do not have to pay late fee or penal interest.

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