Return filed late is called Belated Return .

Return may have to be filed under Section 139 (1) or Section 142(1)

Case

Type of Belated Return

Section 139(1) belated

It is Return filed after 31 July / 30 Sept /30 Nov as the case may be.

 

Section 142(1) belated

 

It is the Return filed after time given by A.O. to file ITR expires

 

Last date for filing Belated Return

      One year from end of Relevant Assessment Year   End of Assessment Year (New Amendment)

                   Or

     Completion of Assessment

     Whichever is Earlier

 

QUESTIONS

Q1

A salaried person wants to file ITR of F.Y. 2015-16[A.Y. 2016-17]

What is last date by which he can file ITR

View Answer

 

Q2

The assesse did not file return for F.Y. 2015-16 [A.Y. 2016-17] He received a notice from A.O. to file Return, notice was received  on 10 Sep 2016 and Return had to be filled by 20 Oct 2016. The Assesse did not file return and A.O. passed Best Judgement Assessment order on 14 Nov 2016.Copy of the order was received on 18 Nov 2016 what is last date of filling belated return

View Answer
  1. Income Tax
  2. Return of Income
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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