ITR filing AY 2022-23: Last date to file income tax return for salaried, HUF and others

The last date for filing an income tax return (ITR) is just around the corner. For the financial year 2021-22 or assessment year 2022-23 the last date to file an ITR is July 31, 2022.

However, one should know that there are different ITR due dates or deadlines for different types of taxpayers.

ITR filing due date for individuals and salaried

The income tax return filing deadline for individuals and salaried employees whose accounts are not required to be audited is July 31.

ITR filing last date for HUF

According to the Income Tax Rules, the last date to file ITR for Hindu Undivided Families (HUF), whose accounts don’t need to be audited, is also July 31.

ITR filing for taxpayers whose accounts need to be audited

Those taxpayers, who need to audit their accounts, must file their ITR by October 31, 2022. 

These taxpayers include a company, a working partner of a firm or individuals and other entities like proprietorship, firms etc. whose accounts are required to be audited.

Penalty after the due date

If an individual taxpayer files an ITR after July 31, 2022, a late fee of Rs 5,000 will be charged. However, if the total income of the person is less than Rs 5 lakh in a financial year, then a late of Rs 1,000 will be levied.

Section 92E

Any taxpayer, who has entered into an international transaction, has to submit a report under Section 92E.

The ITR filing deadline for such taxpayers is November 30, 2022.

Where to file ITR

Taxpayers can file their ITR for AY 2022-2023 on the Income Tax website --(https://incometaxindia.gov.in)

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