The due date for filing of return of income for individuals and HUFs, who are not liable for tax audit, is July 31 of every assessment year. As the Income-tax return forms were revised twice for the Assessment Year 2015-16, the CBDT had extended the due date for filing of return of income from July 31, 2015 to August 31, 2015.

Recently the CBDT has further extended the due date for filing of return from August 31, 2015 to September 7, 2015 videF.No. 225/154/215/ITA.II, Dated 2nd September, 2015.

However, such extended due date till September 7, 2015 is available only to those taxpayers who were liable to file return of income electronically by August 31, 2015.

Thus, such extended due date (till September 7, 2015) is not available to following taxpayers who can file return of income manually:

 (a) Taxpayer whose total income is less than Rs. five lakhs and who is not claiming any income-tax refund;

 (b) Individuals who are 80 years or above at any time during the year even if their taxable income is above five lakhs or are claiming tax refund.

Thus, return filed electronically after August 31, 2015 would be considered as belated return for those taxpayers who had an option to file return of income manually but otherwise chose to file it electronically.

However, the extended period for filing of return is available to all taxpayer (irrespective of their obligation to file return of income electronically or otherwise) in the State of Gujarat, vide Order No. F. No. 225/154/2015/ITA.II

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

PRESS RELEASE

New Delhi, 2nd September, 2015

Sub: Extension of due date for filing of returns – reg.

The ‘due-date’ for filing of income tax return for Assessment Year 2015-16 was extended till 31st August, 2015 vide Order F.No. 225/154/2015/ITA-II dated 10th June, 2015 in case of those taxpayers who were required to file the tax return by 31st July, 2015.

The Government has received representations that tax payers have faced difficulties in E-filing of returns across the country due to slowing down of certain e-services on 31st August 2015.

Considering these representations, Central Board Direct Taxes has extended the ‘due-date’ for E-filing returns of income from 31st August 2015 to 7th September 2015 in respect of all taxpayers who were required to E-file their returns of income by 31st August 2015.

(Shefali Shah)

Pr. Commissioner of Income Tax (OSD)

Official Spokesperson, CBDT