AMIT BAJAJ ADVOCATE

The due date for filing income tax return for  corporate aseessees and other aseessees who are  required to get their accounts audited under Income Tax Act 1961 or under any other law for the time being in force is 30^th September and for others it is 31^st July every year as have been prescribed u/s 139(1).

These due dates are also sometimes extended by the CBDT as this year has been done, extending the due date from 31^st July to 4^h August. For a layman sometimes it may create doubt if he fails to file his return of Income within due date, whether he can file his return of Income after the due date, especially when  he is under no obligation  to get his accounts audited under Income Tax Act or under any other law.