What is the last date of filing Income Tax Return for the assessment year 2023-24?
What is the last date of filing Income Tax Return for the assessment year 2023-24?
The last date of filing Income Tax Return (ITR) for the financial year 2022-23 (assessment year 2023-24) for different categories of taxpayers are as follows:
For non-auditable taxpayers, such as individuals, HUFs, and other non-auditable entities, the due date for filing ITR is 31st July 2023.
For auditable taxpayers, such as companies, firms, and LLPs, the due date for filing ITR is 31st October 2023.
For businesses requiring transfer pricing audit reports the the due date for filing ITR is 30th November 2023.
However, if a taxpayer fails to file the ITR within the due date, they can still file a belated return by 31st December 2023 by paying a penalty under section 234F.
