Last Date To File Income Tax Return

for AY 2018-19

Last date to file Income Tax return for AY 2018-19 i.e income earned from 01.04.2017 to 31.03.2018 is given below.

Refer CBDT CIRCULAR No 4/2018 : Income Tax Return Due date will not be extended for AY 2018-19

Last Date to file ITR for AY 2018-19 (FY 2017-18)

Filing of Income Tax Return after last date makes a taxpayer liable to Late Fees, Interest , Penalty, Prosecution.

Section 139 of the Income Tax Act 1961 consists of different subsections governing the due dates for filing of income tax returns under various categories. : Refer Section 139 of Income Tax Act Click here

Last Date To File Income Tax Return depends-

1. Status of Asseessee

2. Income Tax slab Rates applicable to assesse

Last date is 31^st July of the Assessment Year in the following cases

Assesses covered

Salaried employee
Self employed
Professional
Freelancer
Consultant etc

Condition

Persons do not require an audit to be performed for their books of accounts under Income Tax Act

Last date is 30^th September of the Assessment Year

Assesses covered

Business entity
Self employed
Professional
Working Partner employed in firm or a consultant who requires to have an audit performed of his books of accounts under Income Tax Act

Condition

All persons and entities who are required to or are liable to undergo an audit of their accounting books under Income Tax Act

Summary of Last Date to file ITR for AY 2018-19 (FY 2017-18)

last dates for filing Income Tax Returns for the FY 2017-18. AY 2018-19 can be summarized as below-

Sr no	Particulars	Due date/ last date for filing income tax return
1.	Assesses covered under Transfer Pricing(Sec 92 E)	30^th November 2018
2.	Corporate Assesses except as mentioned in point 1	30^th September 2018
3.	Non Corporate Assessees (Audit Cases)	30^th September 2018
4.	Working Partners of firms ( if Firm is required to have Tax Audit)	30^th September 2018
5.	Other assesses (Salaried, House Property, Interest income, Capital Gain, other sources, Business & Prof(non audit cases)	31^st July 2018
6.	Belated Return Sec 139(4) for FY 2017-18	31^st March 2019
7.	Original/ Belated return for Fy 2017-18 can be revised	31^st March 2019