Section 139(1) - Due Dates for Filing of Tax Returns
27 June 2015
To put it simply, section 139(1) of the income tax act 1961 contains details with respect to the due dates of filing of tax returns. Following are the due dates for filing of tax returns for the various persons that come under the purview of the income tax act 1961.
Different persons –
a. Salaried employees and freelancers, consultants or self employed professionals who are not required to get their books of accounts audited
b. Companies, freelancers, consultants or self employed professionals who are liable to get their books of accounts audited firms and working partners of a firm who are liable to get their books of accounts audited.
Due date of filing tax return
There is a circular issued, clarifying that where the last date of filing of income tax return is a day on which the income tax department offices are closed, the taxpayer can file his/her return on the next day wherein such offices are open. In such cases the income tax return shall be deemed to be filed within the specified time limit. However since the entire process of filing of tax returns have moved online, the above circular does not hold much relevance.