What is due date for filing income tax return for FY 17-18 | AY 18-19

What is due date for filing income tax return for FY 17-18 | AY 18-19 Relevant sections are presented herewith for your reference: Section 139(1) deals with filing of return of income on due date:

139. (1) Every person,

(a) being a company or a firm; or (b) being a person other than a company or a firm, if his total income or the total income of any other person in respect of which he is assessable under this Act during the previous year exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed Explanation 2 of section 139 explains due date: Explanation 2.In this sub-section, "due date" means, (a) where the assessee other than an assessee referred to in clause (aa) is (i) a company ; or (ii) a person (other than a company) whose accounts are required to be audited under this Act or under any other law for the time being in force; or (iii) a working partner of a firm whose accounts are required to be audited under this Act or under any other law for the time being in force, the 30th day of September of the assessment year; (aa) in the case of an assessee who is required to furnish a report referred to insection 92E, the 30th day of November of the assessment year; (b) in the case of a person other than a company, referred to in the first proviso to this sub-section, the 31st day of October of the assessment year; (c) in the case of any other assessee, the 31st day of July of the assessment year. Following conclusions can be drawn from above mentioned sections : Due date of Income Tax return will be 31^st July 2018 for Assessment Year 18-19 [Financial Year 17-18] for all individual except: - Companies - Persons other than companies whose books are required to be audited - Working partner of a firm whose accounts are required to be audited Due date of Income Tax return will be 30^th September 2018 for Assessment Year 18-19 [Financial Year 17-18] for all: - Companies - Persons other than companies whose books are required to be audited - Working partner of a firm whose accounts are required to be audited But excluding assesses who are required to submit a report pertaining tointernational or specified domestic transactions under section 92E. Due date of Income Tax return will be 30^th November 2018 for Assessment Year 18-19 [Financial Year 17-18] for all assesses who are required to submit a report pertaining tointernational or specified domestic transactions under section 92E. Stakeholders are requested to file their return on time so as to avoidlate fee to be charged in case of delay in filing ITR for year ended 31st march 2018.