October 31: ITR Filing Last Date For These Entities, Check Full List Here – News18

Being conscious of the tax calendar set by the Income Tax division is essential for taxpayers to remain abreast of the newest tax amendments and updates. Periodically, the IT division points varied notifications and circulars which may embody vital alterations to the tax rules. Familiarising themselves with the tax calendar empowers taxpayers to stay present with the most recent tax revisions, guaranteeing their compliance with the regulation.

October 31, 2023 final date

E-file ITR for AY 2023-24

Who has to file:

All corporations and different individuals whose accounts are required to be audited.

Consequences

• Liable for curiosity or penalty
• Unadjusted enterprise loss/capital loss can’t be carried ahead

Full listing of due date on October 31, 2023

• ​Intimation by a chosen constituent entity, resident in India, of a world group in Form no. 3CEAB for the accounting 12 months 2022-23​​
• ​Quarterly assertion of TDS deposited for the quarter ending September, 2023
• ​​​Due date for furnishing of Annual audited accounts for every authorised programmes below part 35(2AA)
• ​Quarterly return of non-deduction of tax at supply by a banking firm from curiosity on time deposit in respect of the quarter ending September, 2023
• ​Copies of declaration obtained in Form No. 60 throughout April 1, 2023 to September 30, 2023 to the involved Director/Joint Director​
• ​​Due date for submitting of return of revenue for the evaluation 12 months 2023-24 if the assessee (not having any worldwide or specified home transaction) is (a) company-assessee or (b) non-company assessee (whose books of account are required to be audited) or (c)companion of a agency whose accounts are required to be audited or the partner of such companion if the provisions of part 5A apply

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

• Audit report below part 44AB for the evaluation 12 months 2023-24 within the case of an assessee who can also be required to submit a report pertaining to worldwide or specified home transactions below part 92E
• ​Report to be furnished in Form 3CEB in respect of worldwide transaction and specified home transaction.​
• ​Due date for e-submitting of report (in Form No. 3CEJ) by an eligible funding fund in respect of arm’s size value of the remuneration paid to the fund supervisor (if the assessee is required to submit return of revenue on October 31, 2023).
• ​​Statement by scientific analysis affiliation, college, school or different affiliation or Indian scientific analysis firm as required by guidelines 5D, 5E and 5F (if due date of submission of return of revenue is October 31, 2023).​
• ​​Submit copy of audit of accounts to the Secretary, Department of Scientific and Industrial Research in case firm is eligible for weighted deduction below part 35(2AB) [if company does not have any international/specified domestic transaction]
• ​Intimation in Form 10BBB by a pension fund in respect of every funding made in India for the quarter ending September, 2023​.
• ​Intimation in Form II by Sovereign Wealth Fund in respect of funding made in India for the quarter ending September, 2023​.
• ​​Furnishing of Audit report in Form no. 10B/10BB by a fund or belief or establishment or any college or different instructional establishment or any hospital or different medical establishment.
• The due date for furnishing the audit report in Form no. 10B/10BB has been prolonged from September 30, 2023 to October 31, 2023.