Due Date for Income Tax Return (ITR) Filing – U/s 139
| Description | Existing Due Date | Amended Due Date |
| Due Date for filing of Belated or Revised ITR from Assessment Year 2021-22 onwards | 31st March of that Assessment Year1 | 31st December of that Assessment Year1 |
| Due Date for filing of ITR for spouse of a partner of a firm; where spouse of a partner is governed by Portuguese Civil Code i.e. Sec. 5A of the Act2♦ Where Firm is liable for Tax Audit u/s 44AB♦ Where Firm is liable for Transfer Pricing Audit u/s 92E | 31st July of that Assessment Year31st July of that Assessment Year | 31st October of that Assessment Year30th November of that Assessment Year |
| Due Date for filing of ITR, where Tax Audit or Transfer Pricing Audit is not required | 31st July of that Assessment Year | 31st July of that Assessment Year[No Change] |
| Due Date for filing of ITR, where Tax Audit is required | 31st October of that Assessment Year | 31st October of that Assessment Year[No Change] |
| Due Date for filing of ITR, where Transfer Pricing Audit is required | 30th November of that Assessment Year | 30th November of that Assessment Year [No Change] |
1 Or before completion of assessment, whichever is earlier.
2 Assumed that no Tax Audit or Transfer Pricing Audit is applicable to the spouse or spouse is not a partner in a firm; where such firm is liable to Tax Audit u/s 44AB or Transfer Pricing Audit u/s 92E.
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