Income Tax Return Filing Due Dates for FY 2023-24

ITR Filing

Tax Return Filing Due Dates for FY 2023-24

As we know the ITR filing time is running so every taxpayer must remember income tax return due dates to avoid penalties under the Income Tax Act, of 1961. In this post, you can check out all due dates compulsory for FY 2023-24 (AY 2024-25).

What is the Income Tax?

Two types of tax levy on entities are direct tax and indirect tax. Income tax is a direct tax that is directly attributable to the income of the assessee. Income which is generated from the various heads of income The assessee has to pay income tax if his total Income after allowing Chapter VI-A Deduction is more than the taxable income limit.

Due Dates of ITR for Different Categories of Taxpayers for FY 2023-24 (AY 2024-25)

https://www.incometax.gov.in/

Category of Taxpayer	Due Date (Original Return)
Company (whether tax audit applicable or not applicable)	31/10/2024
Other than a company to whom the tax audit is applicable	31/10/2024
Partner of the firm to whom tax audit applicable	31/10/2024
Audit Returns are required for assesses under Section 92E	30/11/2024
Assesses who are not required to get his Accounts Audit	31/07/2024
Revised Return/ Belated Return	31/12/2024
Updated Return (ITR-U)	31/03/2026

There is a different category of taxpayer viz. Individual, HUF, Firm, LLP, Company, Trust and AOP/BOI. Due Date is different according to audit or non-audit cases of such categories as defined in section 139(1)

Due Date of Income Tax Return Filing for AY 2024-25 (Non-Audit Cases)

The common due date for filing the Income Tax Return by Assesse whose Books of Account are not required to be audited is 31st July 2024.

Current Income Tax Return Filing Due Dates for FY 2023-24

For Audit Cases

The general due date for filing the Income Tax Return for the audit cases is 31st October 2024.

Due Dates for Tax Audit Report (3CA-3CD/3CB-3CD)

The due date for filing the Tax Audit Report for all categories of assessees whose accounts are required to be audited is the date one month before the due date for furnishing the return of income under sub-section (1) of section 139

Revised & Belated ITR Due Dates for AY 2024-25

The due date for filing a revised and belated income tax return for AY 2024-25 is before three months before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier i.e. 31st Dec 2024.

File Tax Returns for A.Y. 2024-25 before 31st December with INR 5,000 Penalty

The income tax department notified the taxpayers of the late filing of tax returns for A.Y. 2024-25, along with a penalty of INR 5000 However, if the taxpayer’s total income does not exceed Rs 5 lakh, then the maximum penalty levied for delay will not exceed Rs 1000.

Due Date of Income Tax Return Filing for AY 2024-25

(Assessee who are required to furnish report under sec 92E)

The due date for filing the Income Tax Return by Assessee who is required to furnish a report under sec 92E is 30th November 2024.
The due date for furnishing a Report from an Accountant by persons entering into an international transaction or specified domestic transaction under section 92E of the Act for the Previous Year 2023-24, is at least one month before the due date of filing of return u/s 139(1)