{"id":2187,"date":"2020-01-21T18:58:00","date_gmt":"2020-01-21T13:28:00","guid":{"rendered":"http:\/\/cacube.in\/?p=2187"},"modified":"2023-01-24T22:21:54","modified_gmt":"2023-01-24T16:51:54","slug":"income-tax-due-dates-for-fy-2019-20-ay-2020-21","status":"publish","type":"post","link":"https:\/\/cacube.in\/?p=2187","title":{"rendered":"Income tax due dates for FY 2019-20 (AY 2020-21)"},"content":{"rendered":"

Due Dates of Income tax as applicable for FY 2019-20 (AY 2020-21)<\/strong><\/h3>\n

(A) Due date for filing Income tax Return<\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n
Category<\/th>\nSub-Category<\/th>\nDue date<\/th>\n<\/tr>\n
Individual & HUF<\/td>\nwhose accounts are required to be audited u\/s 44AB (ITR-3)<\/td>\n30th September 2020 (extended to 31st Jan. 2021)<\/span><\/strong><\/td>\n<\/tr>\n
\u00a0<\/td>\nA working partner where the firm in which he is a working partner has to get its accounts audited u\/s 44AB. (ITR-2)<\/td>\n30th September 2020 (extended to 31st Jan. 2021)<\/span><\/strong><\/td>\n<\/tr>\n
\u00a0<\/td>\nwho is required to furnish report u\/s 92E<\/td>\n30th November 2020 (extended to 31st January 2021)<\/span><\/strong><\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0Other Individuals or HUF (ITR-1 or ITR-2 or ITR-4-Sugam)<\/td>\n\u00a031st July 2020 (extended to 31st December 2020)<\/span><\/strong><\/td>\n<\/tr>\n
\u00a0Firms, LLP, AOP, BOI, AJP, HUF, Co-op. Society , Local authority<\/td>\nIf required to get its accounts audited under income tax law or any other law (ITR-5)<\/td>\n30th September 2020 (extended to 31st Jan. 2021)<\/span><\/strong><\/td>\n<\/tr>\n
\u00a0<\/td>\nIf not required to get its accounts audited (ITR-5)<\/td>\n31st July 2020 (extended to 31st December 2020)<\/span><\/strong><\/td>\n<\/tr>\n
\u00a0Company<\/td>\nAny Corporate Assessee (ITR-6)<\/td>\n30th September 2020 (extended to 31st Jan. 2021)<\/span><\/strong><\/td>\n<\/tr>\n
\u00a0Trust, Colleges, political parties<\/td>\nTrust, Political parties and colleges etc who are required to file return u\/s 139(4A), 139(4B), 139(4C) or 139(4D) (ITR-7)<\/td>\n30th September 2020 (extended to 31st Jan. 2021)<\/span><\/strong><\/td>\n<\/tr>\n
\u00a0<\/td>\nIf not required to get its accounts audited<\/td>\n31st July 2020 (extended to 31st December 2020)<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Note: (1) As per section 139(4) any person who has not furnished a return within the time allowed to him under sub-section (1), may furnish the return for any previous year at any time before the end of the relevant assessment year or before the completion of the assessment,<\/strong> whichever is earlier. This is called belated return.<\/strong><\/p>\n

(2) As per section 139(5) (as amended by Finance Act 2017) return filed as above can be revised up to the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. After amendment by the Finance Act\u20192016, the belated return<\/strong> can also be revised.<\/p>\n

(3) W.e.f Financial year 2017-18, penalty u\/s 234F<\/strong> is introduced for delay in filing the return. If assessee failed to furnish return of income within due date as prescribed in section 139(1) then he is required to pay penalty as follows:-<\/p>\n