Compliance calendarHard deadline
Statutory deadline
ITR filing last date
This is the date for everyone whose accounts do not need a tax audit; audited cases get longer.
Income Tax Return
Non-audit cases with business or professional income (31 July if there is no business income)
Falls due
31 August
Applies if
your accounts are not subject to audit
Extensions happen. These are the statutory dates. The CBIC and CBDT extend them often enough that you should confirm against the official portal before relying on one — particularly in the first year of a change. Cortex warns you ahead of the statutory date, which is the one you can plan around.
Stop tracking this by hand.
Cortex shows the statutory dates that apply to you on your dashboard and compliance calendar, ahead of the day, alongside your receivables, your payables and the MSME 45-day clock. Upload a Tally, Vyapar or Busy export and it reads your numbers as they come.
General information, not tax advice. Your own dates depend on your registration, turnover and constitution — check with your CA.