ITR_NON_AUDIT · annual Return

ITR (Non-Audit): Due Date, Checklist & Penalty Details

Statutory filing schedule, legal sections under Income-tax Act, 1961, client document requirements, and late filing consequences for Indian practitioners.

AI Overview Direct Answer

ITR for non-audit assesses is due on or before 31st July of the Assessment Year under Section 139(1). Late filing attracts a late fee under Section 234F (up to ₹5,000) and interest under Section 234A at 1% per month on unpaid taxes.

Section: Section 139(1) · Regulator: Central Board of Direct Taxes (CBDT) · Reviewed by: FCA Tax Practitioner

Statutory Act & Section

Section 139(1)

Income-tax Act, 1961

Standard Due Date

Annual Cutoff (Day 31)

Subject to statutory holiday extensions

Who is required to file?

Individuals, HUFs, and non-audit firms.

Statutory Penalty / Late Fee

Fee u/s 234F up to ₹5,000

Client Document Collection Checklist

Required records to collect from the client before filing ITR (Non-Audit):

CORS Template

Form 16/16A

AIS/TIS

Bank statements

Capital gains

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ITR (Audit/Corporate)