Any return filed under section 139(4A), 139(4B), 139(4C) or 139(4D) needs to be filed on or before 31st october of the relevant assessment year. however, in any other case, the due date for filing a return of income would be the 31st of July of the relevant assessment year.
Due date of filing return of income in special cases – FY 2021-22 (AY 2022-23)
| Class of assessee | FY 2021-22 (AY 2022-23) | ||
| Report to be filed u/s 92E | 31st October 2022 (Audit report is required to be filed by 30th September 2022) | ||
| Furnishing of Income Tax Return in case of Transfer Pricing | 30th November 2022 | ||
| Revised Return | By 31st December 2022 | ||
| Belated/Late Return | By 31st December 2022 | ||