ITR-AUDITcriticalCBDT (Income Tax)
ITR-AUDIT — Income Tax Return (audit cases)
Income tax return for assessees subject to audit, filed by 31 October of the assessment year.
- Due
- 31 Oct each year
- Frequency
- Annual
- If it lapses
- Late filing fee up to ₹5,000 under s.234F plus interest under s.234A
- Statutory reference
- S.139(1), Income-tax Act 1961
Who has to file it
Every one of these has to hold before ITR-AUDIT binds an entity:
- tax audit applicable
- Filed on:
- Income Tax e-Filing
- Usually owned by:
- Accountant
- Typical effort:
- 8 hours
Common questions
- When is ITR-AUDIT due?
- 31 Oct each year. It falls due once a year.
- Who has to file ITR-AUDIT?
- It applies to tax audit applicable.
- What is the penalty for filing ITR-AUDIT late?
- Late filing fee up to ₹5,000 under s.234F plus interest under s.234A
- Where is ITR-AUDIT filed?
- Income Tax e-Filing.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.