As per section 139(1) of income tax act, 1961 original due date for filing income tax return for corporate assessees and other assessees who are required to get their accounts tax audited is 30^th September and for others it is 31^st July every year unless otherwise extended.

A belated return (Return for which due date is already expired) can be filed before the expiry of one year from the end of relevant assessment year or before the completion of assessment whichever is earlier.

But due to COVID-19 pandemic the due date for filing income tax return (belated) of FY 2018-19 i.e AY 2019-20 has been extended upto 30^th Sep, 2020. So, you can still file your ITR for FY 18-19 till 30th Sep 2020.

In case of belated ITR filing:

• You are not able to carry forward your losses.
• You will have to pay extra interest if there is any tax liability.
• You cannot revise your ITR etc.

For more help on filing ITR and to get it filed professionally, you can visit us at ITR Page