Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
31 July following the end of the year, for individuals whose accounts are not required to be audited.
Detailed explanation
Audit cases have 31 October and transfer pricing cases 30 November. Belated or revised returns can be filed until 31 December. These are statutory dates; check the Due Dates calendar for any official extension.
Applicability
Individuals and HUFs not liable to audit
Exceptions
Extended only by an official CBDT notification or order.
Legal references
Section 139(1), 139(4), 139(5), Income-tax Act, 1961
Applicable period
Recurring annually
Information published by ArthaKara Consulting Services is intended for general educational and informational purposes. It is based on the statutory provisions and official information referenced on the respective page as of its stated verification date. Laws, rules, notifications and regulatory interpretations may change. Readers should independently verify the applicable provisions and seek professional advice before taking action. ArthaKara is an independent professional information and consulting platform and is not a government website or government-endorsed portal.