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 ITR

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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

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.