A quick reference for who files by which date, and what changes if a tax audit applies.
Non-audit cases
Individuals and HUFs without audit generally file by 31 July following the financial year, subject to any extension notified by the department.
Audit cases
Where a tax audit applies, the audit report is due by 30 September and the return by 31 October. Companies follow the audit timeline.
Belated and revised returns
Late filing attracts fees and restricts carry-forward of some losses. Check each year's notifications, as dates are sometimes extended.
This article is general information, not legal or tax advice. Rules and due dates change: please consult a professional before acting.