Return filed late is called Belated Return .
Return may have to be filed under Section 139 (1) or Section 142(1)
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)
Completion of Assessment
Whichever is Earlier
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 ITRView Answer
Normal return 31 July 2016 Under 139(1)
Belated return One year from end
of Relevant Assessment Year i.e.
i.e. 31 March 2017 .
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 returnView Answer
Last date of filing belated return is
End of . AY (31 March 2017)
Completion of Assessment (14 Nov 2016)
Whichever is earlier i.e. 14 Nov 2016
Date of receipt of assessment order i.e. 18 Nov 2016 is not relevant.