The Income Tax Act, 1961 and its rules decide the due dates for filing income tax return under section 139. The Central Government can change this due date by issuing a proper notice.
Whenever we talk about income tax, there are various kind of compulsory tax formalities that needs to be followed by a person and that too within the specified due dates prescribed; such as filing of income tax returns, paying advance tax on time.The dates presented above is the income tax return due date, but the returns can be filed even after the due dates with interest. The last date to file the income tax return is one year from the end of relevant assessment year.
Due Dates for Filing IncomeTax Return ( Without Late Filing Interest)
DUE DATES FOR FILING INCOMETAX RETURN
Individuals, HUF, BOI, AOP (Taxpayers with no audit requirement)
31st July of the relevant Assessment Year
31st July 2017
Tax Payers (whose accounts need to be audited,
( whose firm books need to be audited)