October 31: ITR Filing Last Date For These Entities, Check Full List Here

Being aware of the tax calendar set by the Income Tax department is crucial for taxpayers to stay abreast of the most recent tax amendments and updates. Periodically, the IT department issues various notifications and circulars that might encompass significant alterations to the tax regulations. Familiarising themselves with the tax calendar empowers taxpayers to remain current with the latest tax revisions, ensuring their compliance with the law.

October 31, 2023 last date

E-file ITR for AY 2023-24

Who has to file:

All companies and other persons whose accounts are required to be audited.

Consequences

• Liable for interest or penalty
• Unadjusted business loss/capital loss cannot be carried forward

Full list of due date on October 31, 2023

• ​Intimation by a designated constituent entity, resident in India, of an international group in Form no. 3CEAB for the accounting year 2022-23​​
• ​Quarterly statement of TDS deposited for the quarter ending September, 2023
• ​​​Due date for furnishing of annual audited accounts for each approved programmes under section 35(2AA)
• ​Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending September, 2023
• ​Copies of declaration received in Form No. 60 during April 1, 2023 to September 30, 2023 to the concerned Director/Joint Director​
• ​​Due date for filing of return of income for the assessment year 2023-24 if the assessee (not having any international or specified domestic transaction) is (a) corporate-assessee or (b) non-corporate assessee (whose books of account are required to be audited) or (c)partner of a firm whose accounts are required to be audited or the spouse of such partner if the provisions of section 5A apply

(The due date of furnishing of Return of Income in Form ITR-7 in the case of assessees referred to in clause (a) of Explanation 2 to section 139(1) has been extended from October 31, 2023 to November 30, 2023)

• Audit report under section 44AB for the assessment year 2023-24 in the case of an assessee who is also required to submit a report pertaining to international or specified domestic transactions under section 92E
• ​Report to be furnished in Form 3CEB in respect of international transaction and specified domestic transaction.​
• ​Due date for e-filing of report (in Form No. 3CEJ) by an eligible investment fund in respect of arm’s length price of the remuneration paid to the fund manager (if the assessee is required to submit return of income on October 31, 2023).
• ​​Statement by scientific research association, university, college or other association or Indian scientific research company as required by rules 5D, 5E and 5F (if due date of submission of return of income is October 31, 2023).​
• ​​Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case company is eligible for weighted deduction under section 35(2AB) [if company does not have any international/specified domestic transaction]
• ​Intimation in Form 10BBB by a pension fund in respect of each investment made in India for the quarter ending September, 2023​.
• ​Intimation in Form II by Sovereign Wealth Fund in respect of investment made in India for the quarter ending September, 2023​.
• ​​Furnishing of audit report in Form no. 10B/10BB by a fund or trust or institution or any university or other educational institution or any hospital or other medical institution.
• The due date for furnishing the audit report in Form no. 10B/10BB has been extended from September 30, 2023 to October 31, 2023.