ITR filing FY 2023-24: Due dates, key details, and how to file income tax return online

The last date for filing income tax returns (ITRs) for FY 2023-24 (AY 2024-25) is July 31, 2024. Ahead of the deadline, the Income Tax (IT) Department has enabled the online ITR forms – ITR-1, ITR-2 and ITR-4 – on its e-filing portal.

Eligible taxpayers can use these forms to file their ITR for FY 2023-24. The tax authority has already released offline Excel and JSON utilities for ITR-1, ITR-2, ITR-4, and ITR-6 for AY 2024-25.

How to file ITR for FY 2023-24?

Taxpayers can file their ITR entirely online on the e-filing portal or partially online and partially offline using utilities like JSON and Excel.

Steps to file ITR online

• Login on the e-filing portal and click on 'Login'
• After logging in, click on 'File Income Tax Return'
• Click on the assessment year and select ‘online’ mode
• Select filing status as 'individual' and continue
• Select ITR type
• Validate the pre-filled details
• E-verify ITR

ITR-1, ITR-2 and ITR-4: Eligibility criteria

• ITR-1 is used by taxpayers having income from salary, one house property and other sources like interest, family pension, dividend and agriculture up to ₹50,000 and gross total income not exceeding ₹50 lakh in a fiscal year.
• ITR-2 is for individuals with more than one house property and those with capital gains.
• ITR-4 is applicable for individuals with income from businesses and professions under sections 44AD, 44ADA and 44AE.

ITR Filing for 2023-2024: Due dates

• July 31, 2024: Individuals, Hindu Undivided Family (HUF), an association of persons (AOP) and body of individuals (BOI).
• October 31, 2024: Businesses requiring audits
• November 30, 2024: Businesses needing transfer pricing reports
• December 31, 2024: Revised return
• December 31, 2024: Belated/late return
• March 31, 2027: Updated ITR (Two years from the end of the relevant assessment year)