Filing your income tax return on time avoids late fees, interest and the loss of certain benefits. The due date depends on whether your accounts need auditing.
This guide sets out the ITR due dates and late fees.
What is Income Tax Return (ITR) Due Dates and Late Fees?
For most individuals and non-audit taxpayers the due date is 31 July of the assessment year. Audit cases and their partners have later dates. Missing it means a belated return with a late fee.
Confirm the current-year date, as extensions are sometimes granted.
ITR due dates
| Taxpayer | Due date |
|---|---|
| Individuals (no audit) | 31 July of the assessment year |
| Audit cases | 31 October of the assessment year |
| Transfer pricing cases | 30 November |
| Belated/revised return | 31 December (with late fee) |
Penalties for non-compliance
- Late fee under Section 234F: up to ₹5,000 (₹1,000 if total income is up to ₹5 lakh)
- Interest under Section 234A on unpaid tax, and loss of some carry-forward of losses
Frequently asked questions
What is the last date to file ITR?
31 July of the assessment year for most individuals; 31 October for audit cases, unless extended.
What is the penalty for late ITR filing?
A late fee of up to ₹5,000 under Section 234F, plus interest on any unpaid tax.