Income Tax Return(ITR) filing is done after the completion of a financial year. The due dates for ITR filing as per section 139 of the Income Tax Act are:
| Category | Due Date |
| Individuals to whom audit is not applicable | 31 July 2023 |
| Individuals to whom audit is applicable | 31 October 2023 |
If you missed filing your original return (non-audit cases) by the due date (31st July 2023), you can still file a late return known as a Belated return till 31st December 2023.
The above due dates are subject to government/ITD extension or announcement.