Due dates · Tax
ITR filing last date: due dates by taxpayer type and how to verify
The ITR filing last date depends on your taxpayer category under section 139(1). See the usual due dates for non-audit, audit, and company cases, how filing differs from verification, how CBDT extensions work, and how to confirm the date on official sources.
In this guide
There is no single ITR filing last date. It depends on your taxpayer category under section 139(1). The usual dates are 31 July of the assessment year for non-audit individuals and HUFs, and 31 October for taxpayers whose accounts need audit and for companies. Filing and e-verification are separate steps. CBDT can extend a date by notification, so always confirm your category and the current date on the official portal before you rely on it.
What "ITR filing last date" actually means
People search "ITR filing last date" when they want one number. The Income-tax Act does not give every taxpayer the same day. Section 139(1) sets different due dates by category: non-audit individuals and HUFs, audit cases, companies, and a few special situations. CBDT can also extend a date by notification. That is why a single calendar date is only safe after you match your category and re-check the official portal.
The dates below are the usual statutory due dates that repeat each year. Treat them as your starting point, then confirm the current date for your category on the e-Filing portal, since an extension can shift the headline date for a given year.
Usual due dates by taxpayer type
The table below is the practical map most filers need. These are the recurring statutory due dates under section 139(1). The assessment year is the year in which you file for the previous financial year's income.
| Who you are | Usual statutory due date (s. 139(1)) |
|---|---|
| Individual / HUF / others where accounts are not required to be audited | 31 July of the assessment year |
| Assessee required to get accounts audited (and working partners of firms whose accounts are audited, where applicable) | 31 October of the assessment year |
| Company (and other cases covered by the company timeline) | 31 October of the assessment year (as applicable) |
| Transfer pricing report cases (where Form 3CEB applies) | Later statutory date under s. 139(1), usually 30 November of the assessment year |
If you are unsure whether audit applies, settle that first. The wrong bucket is how people miss the real ITR last date while watching the wrong countdown.
Filing last date vs verification last date
Two different clocks run after you prepare a return:
- Filing:submit the ITR on the e-Filing portal before your category's due date (or any extended date).
- Verification: e-verify the return (Aadhaar OTP, EVC, net banking, and similar methods) or send a physical ITR-V where that path still applies. An unverified return is incomplete.
Searches like "income tax return verification last date" are not the same as "ITR filing last date." Finish both steps. If the portal shows a pending verification status after you filed, treat that as unfinished work.
How CBDT extensions actually work
Every year, someone forwards a screenshot that says the ITR due date is extended. Sometimes it is true. Often it is not, or it applies only to a class of taxpayers (for example, only audit cases, or only a particular form).
When an extension is real, you should be able to do all three:
- Find a CBDT circular or notification with a number and date.
- Open it from an official Income Tax / CBDT / gazette source.
- Read who it covers (which assessment year, which assessees, which forms).
If any of those three is missing, do not change your filing plan. Watch the Income Tax latest news page and the e-Filing home banners. Those are where the department puts live season messages.
What to finish before the ITR last date
A short pre-filing list that actually moves the needle:
- Match Form 26AS, AIS, and TIS with your books or salary slips. Fix mismatches early.
- Pick the correct ITR form. Wrong form selection creates avoidable notices.
- Decide old vs new regime with numbers, not habit. Compare the tax under each before you lock the return.
- Keep bank account details validated for refund credit.
- File early enough that a portal glitch on the last evening does not become your problem.
ITR utilities for a new assessment year are released in stages, with different forms going live at different times. If your form utility is not yet available, check the official downloads page rather than third-party mirrors.
How to confirm the date yourself in five minutes
- Open the Income Tax e-Filing portal.
- Read the home banners and "What's New" strip.
- Open the tax calendar for the month of the expected due date.
- Scan latest news for CBDT circulars about due dates or utilities.
- If you act for a firm or company, confirm whether audit or transfer pricing changes your bucket.
That is the whole verification loop. It is boring. It is also the only loop that survives a rumour cycle.
Common mistakes around the ITR filing last date
- Treating a friend's July date as universal when their return needs audit and yours does not (or the reverse).
- Filing on time but skipping e-verification.
- Waiting for a rumoured extension that never appears in a CBDT document.
- Using last year's form rules for this year's schema.
- Ignoring AIS mismatches until after the due date, then rushing a defective return.
Where Complied AI fits
Due dates move through official paper: CBDT circulars, notifications, and portal notices. Complied AI keeps those CBDT updates in one feed so you can open the source document instead of trusting a forward. For the statute behind the calendar, read the Income Tax Act sections next to the update when you need the legal text, not only the headline date.
Practical checks
Common questions
What is the ITR filing last date for individuals without audit?
For individuals and HUFs whose accounts do not require audit, the usual due date under section 139(1) is 31 July of the assessment year. Confirm the current date on the e-Filing portal before you file, because CBDT can extend it.
Is the ITR last date the same as the verification last date?
No. You first file the return, then e-verify it. The filing due date and the verification window are separate. An unverified return is not a completed filing.
Where should I check if the ITR due date is extended?
Use the Income Tax e-Filing portal announcements and CBDT circulars or notifications. Ignore WhatsApp forwards unless they quote an official notification number you can open on an official site.
Do audit cases have the same ITR filing last date?
No. Taxpayers whose accounts require audit get a later statutory due date under section 139(1), usually 31 October of the assessment year. Companies and partners of audited firms also fall under later timelines. Check your exact category before relying on the July date.
Verification path
Official sources used
Keep reading
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