taxvocate
IMPORTANT DUE DATES OF INCOME TAX RETURN (ITR) Dec 20, 2023 11:56 AM
Income Tax Return due dates for FY 2022-23 (AY 2023-24)
The table below outlines the deadlines for filing ITR in 2023
| Taxpayer Category | ITR filing Due Date for FY 2022-23 | Due date to file audit report for FY 2022-23 |
|---|---|---|
| Businesses (Audit cases including Private Limited Companies, OPC, LLPs, and firms) | 31st October 2023 | 30th September 2023 |
| Business (Non-Audit cases including Private Limited Companies, OPC, LLPs, and firms) | 31st July 2023 | - |
| Association of Persons (AOP) | 31st July 2023 | - |
| Body of Individuals (BOI) | 31st July 2023 | - |
| Individual | 31st July 2023 | - |
| Trusts, colleges, political parties (Audit Cases) | 31st October 2023 | 30th September 2023 |
| Trusts, colleges, political parties (Non-Audit Cases) | 31st July 2023 | - |
| Report to be filed u/s 92E | 31st October 2023 | - |
| Furnishing of Income Tax Return in case of Transfer Pricing | 30th November 2023 | - |
| Revised Return | 31st December 2023 | - |
| Overdue/Late Return | 31st December 2023 | - |
Note:
- The requirement to pay advance tax arises solely when an individual's overall tax obligation reaches or exceeds Rs10,000 within a given financial year.
- Additionally, any tax payment rendered on or before the 31st of March in the same financial year shall be recognized and accounted for as advance tax.