Due Dates of ITR for the A.Y. 2020-21
| Type of Assessee | As per Provision | After Extension |
| 1. The following persons are mandatory required to file ITR who during the previous year— (i) has deposited an amount or aggregate of the amounts exceeding Rs. 1 crore in one or more current accounts maintained with a banking company or a co-operative bank; or (ii) has incurred expenditure of an amount or aggregate of the amounts exceeding Rs. 2 lakh for himself or any other person for travel to a foreign country; or (iii) has incurred expenditure of an amount or aggregate of the amounts exceeding Rs. 1 lakh towards consumption of electricity; or (iv) fulfils such other conditions as may be prescribed, 2. In the case of any other assessee (Such as Non-audit assessee like Individual, HUF, Firm, LLP, AOP, BOI etc). | 31st July 2020 | 30th Nov 2020 |
| 1. Company (mandatory filing), 2. A person (other than a company) whose accounts are required to be audited under Income Tax act or under any other law for the time being in force; or 3. Partner of firm whose accounts are required to be audited under Income Tax act or under any other law for the time being in force | 31st Oct 2020 | 30th Nov 2020 |
| Who is not required to furnish a return and residing in such area as may be specified by the Board in this behalf by notification in the Official Gazette, and who during the previous year incurs an expenditure of RS. 50,0000 or more towards consumption of electricity or at any time during the previous year fulfils any one of the following conditions, namely :— (i) is in occupation of an immovable property exceeding a specified floor area, whether by way of ownership, tenancy or otherwise, as may be specified by the Board in this behalf; or (ii) is the owner or the lessee of a motor vehicle other than a two-wheeled motor vehicle, whether having any detachable side car having extra wheel attached to such two-wheeled motor vehicle or not; or (iii) has incurred expenditure for himself or any other person on travel to any foreign country; or (iv) is the holder of a credit card, not being an “add-on” card, issued by any bank or institution; or (v) is a member of a club where entrance fee charged is Rs. 25,000 or more, | 31st Oct 2020 | 30th Nov 2020 |
| In the case of an assessee who is required to furnish a report referred to in section 92E (Transfer Pricing) | 31st October 2020 | 30th Nov 2020 |
