What is the due date for filing my income tax return in India

Question

I am a salaried employee and I am not sure by which date I must file my income tax return this year. What I am unsure about is the procedure — where the application goes, what it costs, and how long itr due date matters usually take. A plain explanation of the steps, in order, would help more than a general answer.

MyVakeel Legal Desk · Accepted Answer

The law that applies to itr due date here is Income-tax Act, 1961, Section 139(1), Income-tax Act, 1961, Section 234A and Income-tax Act, 2025. The detail below matters, because Income-tax Act, 1961, Section 139(1) draws the line differently depending on what your documents show.

Section 139(1) of the Income-tax Act, 1961 fixes the due date for filing a return of income, which is generally 31 July of the assessment year for individuals not requiring an audit, and 31 October for taxpayers whose accounts must be audited or who are partners in an audited firm. The Central Board of Direct Taxes can extend these dates by notification, so always check the current year's circular before assuming the statutory date applies unchanged.

Filing after the due date does not bar you from filing altogether; you can still file a belated return under Section 139(4) up to 31 December of the assessment year, but interest under Section 234A on any unpaid tax and a late fee under Section 234F will apply. Missing even the belated deadline restricts you largely to filing an updated return under Section 139(8A), which carries additional tax.

Refunds, carry-forward of certain losses under Section 80/139(3), and some deductions are only available if the original return is filed on or before the due date, so salaried employees with capital losses or business losses to carry forward should not treat the due date as optional even though a belated window exists.

Note that the Income-tax Act, 1961 will be replaced by the Income-tax Act, 2025 with effect from 1 April 2026, and most procedural provisions are re-numbered but substantially continued, so filings due before that date follow the 1961 Act while later assessment years will follow the 2025 Act.

In practice, in this order: 1) Collect Form 16, Form 26AS and AIS well before the due date; 2) File the return online on the income tax e-filing portal and verify it within 30 days; 3) If you cannot meet the deadline, calculate 234A/234F liability and file a belated return promptly; 4) Consult a tax professional if you have carry-forward losses at stake.

Timing matters here: Income-tax Act, 1961, Section 139(1) works on limitation periods, so a itr due date claim that is right on the merits can still fail if it is brought late. You can post the details on the MyVakeel forum for a practising advocate to review, or book a paid consultation with a Bar Council verified lawyer in tax law.