• Notification Date: 08-07-2023
• Notification No: N/A

Income Tax Return (ITR) Due Dates for Every Assessee AY 2023-24

While the due date of Income Tax Return (ITR) filing for AY 2023-24 for taxpayers whose accounts don’t need to be audited is July 31, there are different types of assessees for whom due dates are different. 

Following is the full list of due dates for various types of Assessees for AY 2023-24: 

1. If the assessee is required to furnish a report of transfer pricing (TP) Audit in Form No. 3CEB. The due date is 30th November 2023. 

2. If the assessee is a partner in a firm, who is required to furnish a report of Transfer Pricing (TP) Audit in Form No. 3CEB: The due date is 30th November 2023. 

3. If an Individual is a spouse of a person, being a partner in a firm required to furnish a report of Transfer Pricing (TP) Audit in Form No. 3CEB and the provisions of section 5A apply to such spouse: The due date of ITR filing is 30th November 2023. 

1. Company assessee who is not required to furnish transfer pricing audit report in Form No. 3CEB: The due date is 31st October 2023. 

2. If the assessee is required to get its accounts audited under Income-tax Act or any other law: The due date is 31st October 2023. 

3. If the assessee is a partner in a firm whose accounts are required to be audited: The due date of ITR filing is 31st October 2023. 

4. If an Individual is a spouse of a person, being a partner in a firm whose accounts are required to be audited, and the provisions of section 5A apply to such spouse: The due date of ITR filing is October 31, 2023. 

5. In any other case (mostly salaried taxpayers and individuals whose accounts don’t need to be audited): The due date of ITR filing is 31st July 2023. 

Taxpayers are advised to file their returns before the due date applicable to them to avoid late fees and penal interests.