The due date for filing of Income Tax Return is mentioned in Section 139(1) of the Income Tax Act (hereinafter mentioned as ‘Act’). As per this section the due date for filing of return for the Assessment Year 2019-20 were 31st July, 2019 and 30th September, 2019 for different types of assesses.

If the return could not have been filed within the above due dates even then the same can be filed validly as a belated return within the time limit prescribed U/s. 139(4) of the Act. Under section 139(4) a belated return can be filed before the expiry of one year from the end of relevant assessment year or before the completion of assessment whichever is earlier.

But since due to COVID-19 pandemic the due date for filing belated return of AY 2019-20 has been extended upto 30th September, 2020

Filing your income tax return after the due date invites some consequences which are as follows:

  • In case there are some taxes yet to be paid, filing of income tax return after the due date will attract interest @ 1% per month and part thereof up to the date of filing of the return, on such unpaid tax amount. This interest will be charged only if there is any tax payable by you.
  • You will not be allowed to carry forward certain losses if you are filing your income tax return after the deadline.
  • You may lose interest on refund u/s 244A as delay in filing is attributable to you for the period by which you have filed late return.
  • If a person fails to furnish return before due date, the assessing officer may levy a penalty u/s 271F as follows:
Date of Filing Fees Leviable
If the return is furnished after the due date of filing but on or before the 31st day of December. Five thousand rupees
In any other case  Ten thousand rupees
Note: If the total income of the person does not exceed five lakh rupees, the fee payable under this section shall not exceed one thousand rupees.

Thus if your due date for filing Income tax return was 31st July, 2019 or 30th September, 2019 and you miss to file it within due date you can still file it till 30th September, 2020.

Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

(Republished with Amendments by Team Taxguru)

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38 Comments

  1. krishna Kumar Khandelwal says:

    But since due to COVID-19 pandemic the due date for filing belated return of AY 2019-20 has been extended upto 30th September, 2020-
    this is for AY 20-21 not for AY 19-20

  2. krishna Kumar Khandelwal says:

    Noted
    “before the expiry of one year from the end of relevant assessment year”
    These lines have been given their wrong, people will be misled by this
    it should be before the expiry of relevant assessment year

  3. Rajeev Ranjan says:

    Can I file income tax return for A.Y 2017 -18 after 31/ 3/ 13 / 18.
    Mean to say I want to file it now after your consult.
    I have e – filed my A.Y 18 -19 on 17 th August 18.
    But my c.a is saying it’s not possible to e filed a.y 2017 -18 .tax return now.
    Suggest me better

  4. sneha says:

    sir my friend has not filed returns for FY 2016-17 can he file returns now? already his company has deducted & paid tax only returns was not filed. do he have to pay penalty for same?

    1. Darpan Juthani says:

      No.
      Your friend cannot file Income Tax Return for FY 16-17 (AY 17-18).
      Tax deducted by employer of your friend cannot be claimed as the same is lapsed.

    1. omprakash says:

      DEPOSIT LATE FEE FIRST APPLICABLE AND APPLY TO ITO OF YOUR WARD AND GET PERMISSION LETTER THAT WOULD BE LOADED IN FILING YOUR RETURN

  5. PREM SAGAR KUNDE says:

    WONDERFUL EXPLANATIONS WHICH CAN BE EASILY UNDERSTOOD. INCOME TAX ACT IS VERY CLUMSY. EVERY SECTION OF THE ACT BEGINS WITH “PROVIDED THAT” WHEREAS”” THIS IS OUT OF COMMON MAN’S REACH. THANKS.

  6. Sobhan says:

    Hi,
    After the due date “31-Mar-2018”, is there any way to submit the my IT returns form.

    ‘After Due date 139(4)’. is not working

    Thanks
    Sobhan Ch

    1. omprakash says:

      yes, u will have to deposit penalty Rs5000/- or Rs1000/-consulting your ito of area ,deposit that first and apply for condonation delay permission from ito of area to attach it online filing

  7. JS Atwal says:

    Can I file on line ITR 1 (salaried person) for AY 2014-15 in this month i.e up to 31.08.17. Salary income is Rs 216000/- after deduction and rebate etc. Hence tax is not payable.
    Please provide your esteemed suggestion.

  8. GDR says:

    I tried to file my ITR 2A for A.Y.2016-17 (FY 2015-16) online, the website rejecting the submission giving the reason: “For AY 2016-17; the end date to file ITR u/s 139(1) is over.”

    Please advise me what to do?

    1. Aashi says:

      Dear , you are making a mistake .. under drop down captioned “Return filed under section ” select option >> ” after due date139(4) ” when selecting as this section is applicable …ITR u/s 139(4) is applicable to belated returns not 139(1) … hope that helps…

  9. ASHOK KANUNGA says:

    For F.y. 2015-16 return of income can file up to 31 -03-2018,if not possible online then go for offline with condonation of delay application

  10. HANS RAJ AGARWAL says:

    If someone is paying Rs. 5000 per month as a house rent then why only Rs. 24000 are deducted Annually in section 80gg…??

  11. CA Thilagar.M says:

    The issue has been clarified by the dept. in FAQs in the link below:

    incometaxindia.gov.in/Pages/faqs.aspx?k=FAQs%20on%20filing%20the%20return%20of%20income

    It is very clear from the following FAQ:

    Can a return filed after due date?

    Yes, if one could not file the return of income on or before the prescribed due date, then he can file a belated return. A belated return can be filed within a period of one year from the end of the assessment year or before completion of the assessment, whichever is earlier. Return filed after the prescribed due date is called as a belated return. However, w.e.f. 01-04-2017, belated income-tax return for the Assessment Year 2017-18 and onwards can be filed at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier. A belated return attracts interest and penalty as discussed in previous FAQ.​

    E.g., In case of income earned during FY 2015-16, the belated return can be filed up to 31st March, 2018.

  12. Pravin Sheth says:

    It is quite clear that the return for Asstt.year 2016-17 can be filed by 31.3.2018. The provisions are aplicable for the Return of Income for Assessment Year 2017-18

  13. Prabhakar says:

    The author has analysed and expressed his views perfectly. The logic of CBDT could not be understood. what the grate loss it is going incur by giving one year from the end of asst year. for filing the returns u/s 139 (4). Of course it is collecting the interest u/s 234 A, B,C. the what more it wants. unnecessarily creating tension and confusion in the minds of the assesses and auditors. It is better to drop the idea of latest proposal.

  14. CA ANIL SAINI says:

    Sir,
    Please provide information last dates of A-Y
    2015 -16 TO 2017-18.If any penalty would be pay by assesses.
    With regards

  15. Mallikarjun says:

    It is highly risky to take a liberal view. It is still green in our memory how people throughout the country approached various high courts for extending the due date for tax audit for the Asst Yr 2015-16; eventually, the dept announced the extension of due date after the expiry of the due date itself !!!

  16. Satchin says:

    Sir, Pls any one share me what is the last date for prev. AY15-16 and AY16-17.If any penalty would be pay by assesses. Adv. Thanks

  17. Sujit Kumar Das says:

    A simple amendment has an ambiguity what should not be. CBDT should take care or should discuss with the professional before doing any amendment.

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