New Income Tax Return Due Dates AY 2022-23
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New Income Tax Return Dates AY 2022-23
| Section | Particulars | Original Due Date |
| Section 139(1) | Return of income for the assessment year 2022-23 for all assessee other than
(a)corporate-assessee; (b) non-corporate assessee(whose books of account are required to be audited); (c)Partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A applies;or (d)an assessee who is required to furnish a report undersection92E |
31.07.2022 |
| Section 139(1) | Furnishing of return of income for the assessment year 2022-23 if the assessee (not having any international or specified domestic transaction)is:
(a)corporate-assessee; (b)non-corporate assessee(whose books of account are required to be audited); or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5Aapplies |
31.10.2022 |
| Section 139(1) | Furnishing of return of income for the assessment year 2022-23in the case of an assessee if it is required to submit a report under section 92E pertaining to international or specified domestic transaction(s) | 30.11.2022 |
| Section44AB | Due date for filing of audit report under section 44AB forthe assessment year 2022-23 inthe case of a corporate-assesseeor non-corporate assessee (who is required to submit his/its return of income on October 31,2022) | 30.09.2022 |
| Section 44AB | Furnishing of report from an accountant for the assessment year 2022-23 by an assessee entering in to international or specified domestic transactionsunderSection92E | 31.10.2022 |
| Section139(4)/(5) | Furnishing of belated or revised return of income for theAssessmentYear2022-23 | 31.12.2022 |
Summary of ITR Due Dates for AY 2022-23 for Taxpayers
| Types of Taxpayer | Due Date for ITR filing for FY 2021-22
(AY 2022-23) |
Due date to file Tax audit report for FY 2021-22
(AY 2022-23) |
| Businesses (Companies and Audit cases including LLPs, and firms and Partners of such Firm ) | 31st October 2022 | 30th September, 2022 |
| Business (Non-Audit cases e,g salaried taxpayers , partnership firms for which tax audit not required etc ,) | 31st July 2022 | – |
| Association of Persons (AOP) | 31st July 2022 | – |
| Body of Individuals (BOI) | 31st July 2022 | – |
| Individual | 31st July 2022 | – |
| Trusts, colleges, political parties (Audit Cases) | 31st October 2022 | 30th September, 2022 |
| Trusts, colleges, political parties (Non-Audit Cases) | 31st July, 2022 | – |
| Report to be filed u/s 92E | 31st October 2022 | – |
| Furnishing of Income Tax Return in case of Transfer Pricing | 30th November, 2022 | – |
| Revised Return | 31st December, 2022 |
Late Fees for Delayed filing/Belated Filing of ITR
The late-filing fee of Income tax Return shall be leviable in the following manner:
| Amount of total income
|
Date of filing of Income-tax return
|
Fees (in Rs.)
|
||
| Not liable to file return of income
|
Any time
|
Nil | ||
| Any amount of Income
|
|
Nil | ||
| Up to Rs. 500,000
|
After the due date
|
1000 | ||
| Above Rs. 500,000
|
After the due date
|
5000 |
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