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What is the Due Date for Income Tax Filing? ITR Last Date – FY 2020-21, AY 2021-22

Updated on: Jul 31st, 2022

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3 min read

ITR Filing Last Date FY 2021-22 (AY 2022-23), Income Tax Return Due Date – Jul 31 is the Last Date to File ITR

The last date to file Income Tax Return (ITR) for FY 2021-22 (AY 2022-23) without late fees is 31st July 2022
The due date for filing income tax returns is the date by which the returns can be filed without any late fee or penalty. The taxpayers filing their return beyond such due date will have to pay interest under section 234A and penalty under section 234F.

Income tax filing due dates for the FY 2020-21 (AY 2021-22)

CBDT has issued a circular on 9th Sep 21 extending the timelines for certain direct tax compliances for AY 2021-22.


1. ITR Filing due date extension:

Category of Taxpayer Due Date for Tax Filing – FY 2020-21
ITR filing by taxpayers not covered under audit extended from 30th Sep 21 to 31st Dec 21
ITR filing for Tax audit cases extended to 15th Feb 22
ITR filing for transfer Pricing extended to 28th feb 22
ITR filing of Belated or Revised Return for Fy 20-21 extended from 31st Dec 21 to 31st March 22
Click here for the latest Press release on income tax due dates

2. Furnishing Audit Report:

Category of Taxpayer Due Date for Tax Filing – FY 2020-21
Due date to furnish the audit report extended to 15th Jan 22
Due date to furnish the audit report for transfer pricing cases extended to 31st Jan 22
Click here for the latest Press release on income tax due dates

Not sure whether you should file an income tax return? Read our article. You can use ClearTax to e-File your IT Return right away.

  • If you get the salary, then you can simply upload your Form-16 and ClearTax will prepare your return automatically and help you finish e-filing quickly
  • If you are a freelancer or run a small business or a home-based business like a Kirana store or an e-commerce seller (Section 44AD or 44ADA), ClearTax is the easiest place to e-file your ITR-4. Our CAs can prepare and e-file your income tax return. Have a look at our CA assisted plans here
  • ClearTax automatically selects the correct ITR form applicable to you. We support all ITR forms – ITR-1ITR-2ITR-3ITR-4ITR-5ITR-6, and ITR-7

What if you missed filing the return within the due date?

If the due date for filing the original return of income is missed, on can file a return later after the due date called a belated return for the FY 2019-20 on or before 31 March 2021.

The due date of filing the belated return is also specified by the income tax department. This date is now reduced by 3 months to 31st December of the assessment year as against the previous due date of the end of the assessment year. Hence the due date for filing the belated return for FY 2020-21 would be 31st December 2021.

Frequently Asked Questions

HOW TO CLAIM AN INCOME TAX REFUND AFTER THE DUE DATE?

An income tax refund can be filed only when you file ITR. Hence if you have skipped the due date for filing ITR, you can file a belated return. A belated return can be filed either before the completion of the assessment year or by the end of the relevant assessment year, whichever is earlier. For instance, for the assessment year 2019 – 20, you can file a belated return before 31st August 2019 or, at the most, by 31st March 2020. However, a penalty will be charged for a belated return of Rs 10,000.

HOW TO FILE AN INCOME TAX RETURN AFTER THE DUE DATE? HOW TO FILE INCOME TAX AFTER THE DUE DATE?

If you have skipped the due date for filing ITR, you can file a belated return. A belated return can be filed either before the completion of the assessment year or before the assessment is made, whichever is earlier. For instance, for the assessment year 2019 – 20, you can file a belated return before 31st August 2019 or, at the most, by 31st March 2020.However, penalty will be charged for a belated return of Rs 10,000.

HOW TO PAY INCOME TAX AFTER THE DUE DATE?

If you have missed filing your return within the due date and payment of taxes, you can do so by filing belated ITR and paying the taxes to the government. Please note that the belated return can be filed latest before the completion of the AY. However, a penalty will be charged for a belated return of Rs 10,000.

UNDER WHICH SECTION INCOME TAX RETURN IS FILED AFTER THE DUE DATE?

Section 139(4) allows for the filing of belated return i.e return after the due date. However, the taxpayer will be charged a penalty of Rs 10,000 for the delay in filing of return.

WHAT IS THE DUE DATE FOR FILING INCOME TAX RETURN?

Usually the due date to file income tax return is 31st july for individuals and non audit cases and 31st September for audit cases of the relevant assessment year. However the due date for FY 19-20 was extended by CBDT due to COVID -19 , extended due date for individuals and non audit cases is 31st December 2020 and audit cases is 31st january 2021.

HOW TO REVISE INCOME TAX RETURNS BEFORE THE DUE DATE?

In case the taxpayer wants to revise the original return due to some amendments , the same can be done using revised return u/s 139 (5). A revised return can be filed either before the completion of the assessment year or before the assessment is made , whichever is earlier.

HOW TO REVISE INCOME TAX RETURNS AFTER THE DUE DATE?

In case the taxpayer wants to revise the original return due to some amendments , the same can be done using revised return u/s 139 (5). A revised return can be filed either before the completion of the assessment year or before the assessment is made , whichever is earlier. Taxpayers cannot file any return once this date is passed, however if the return was missed out due to an extreme situation , you can lodge a request to your AO seeking permission to file past returns u/s 119.

WHAT HAPPENS IF THE INCOME TAX RETURN IS NOT FILED BEFORE THE DUE DATE?

In case of failure of filing of income tax return within the due date, a belated return can be filed. However a penalty will be charged for the filing of belated returns. Hence it is advisable for timely filing of income tax returns unless in exceptional circumstances

WHAT IS THE LAST DATE TO FILE ITR ?

The last date to file ITR for individuals is 31st July and 30th september of the relevant assessment year and 30th september for taxpayers whose accounts are subject to audit. This date has been extended for AY 2020-21 to 31st December and 31st january respectively due to pandemic. You can easily efile your income tax return with Cleartax for free under just 7 minutes

WHAT IS THE LAST DATE OF ITR FOR AY 2020-21?

The last day for filing Income tax returns for FY 2019-20 is 31st December 2020 for most of the individual taxpayers. Last date for income tax return filing for taxpayers whose accounts needs to be audited is 31st January 2021. These dates were extended due to the ongoing pandemic situation. Filing of return beyond the deadline can attract a penalty upto Rs 10, 000.

As the deadline is approaching very soon, it is never a good idea to wait for the return filing deadline. Filing your income tax return has been made easier with ClearTax free e-filing website

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Quick Summary

The last date to file Income Tax Return (ITR) for FY 2021-22 (AY 2022-23) is July 31, 2022. Late filing may lead to penalties and interest. CBDT extended the due dates for certain categories for FY 2020-21. ClearTax offers easy e-filing options for different taxpayers. Missing the due date requires filing a belated return with potential penalties.

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